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FEMA

All you need to know about Authorised Person under FEMA...

Authorised Person under FEMA

It is impossible to think that the Reserve Bank can do all transactions in the foreign exchange on its own. Therefore the RBI delegates its powers to an au...

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Transfer Pricing in India

An overview of Cost-based transfer pricing

Cost-based transfer pricing

Companies encourage intra-company commerce and purchasing between divisions in order to optimize profits and improve competition. The transfer price is the...

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Insurance License

Challenges in the Insurance Broking Industry

Insurance Broking Industry

The insurance industry has been an ever-evolving industry with introduction of various insurance products. The industry figures have also indicated the pot...

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Transfer Pricing in India

All you need to know about Market-Based Transfer Pricin...

Market-Based Transfer Pricing

For corporations with a small number of subsidiaries, simple supply chains, in which commodities are moved from one division to another, function well. But...

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Transfer Pricing in India

A glance through Transfer Pricing Penalties

Transfer Pricing Penalties

The prices that related parties levy one another for goods and services passing between them is referred to as transfer pricing. In other words, it refers...

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Finance & Accounting

Identification of Operating Segments under IFRS 8

IFRS 8

IFRS 8 deals with the identification of operating segments of an organization. The underlying concept of IFRS 8 is that an organization should disclose inf...

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Finance & Accounting

GAAR accounting and its Scope to combat tax evasion...

GAAR

The provisions for General Anti-Avoidance Rules ('GAAR') were added to the Income Tax Act of 1961 ('Act') on April 1, 2017, by way of introduction of Chapt...

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Transfer Pricing in India

Arm’s length principle – The basis of International...

Arm’s length principle

Transfer pricing is a significant issue in many developing nations when it comes to related-party transactions. A transfer price refers to a price at which...

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