Businesses in India are faced with dynamic changes and challenges across corporate tax, international tax, transaction tax and tax-related issues. Therefore, it is imperative to have a reality check on these burning tax issues when doing business in India.
This highly anticipated workshop will address the latest developments in India tax and transfer pricing rules, using practical cases and available solutions. This includes discussions on tax treaty related developments, issues that are being litigated in the Indian courts and its related implications.
Additionally, practical case examples will be shared during the course so that participants will have a good appreciation and understanding of the real challenges faced by corporates investing in India.
Latest Individual and Corporate Income Tax Rates
- New corporate tax rates
- Capital gains tax on Unlisted and Listed Investments including cost indexation for unlisted investments
- Dividend distribution tax
- Advantages of share buybacks over dividends
Tax and Value Considerations in Mergers & Acquisitions, Direct & Indirect Transfers
- Regulations and tax considerations on Investing through equity investments, compulsorily convertibles preference shares and debentures
- Requirements to seek RBI and FEMA approval for investments and acquisitions
- Taxability of profits on indirect transfers, including outside Singapore, and sale of shares
India-Singapore Double Taxation Avoidance Agreement (DTAA)
- Major new developments
- Minimum expenditure requirements
- Withholding tax rates for various income received from India
- Comparison with India-Mauritius DTAA
Some Current Ongoing Issues
- Marketing intangibles, royalty, question of law in transfer pricing disputes
- Reimbursement of expenses and management fees
Key Trends – OECD/G20 BEPS Project
- MLI Position
- PE avoidance, SEP, Profit attribution rules
- Specific case studies