Category: CA Final International Taxation

Controlled Foreign Corporation, as the name suggests, is a foreign corporation, which is incorporated in a low tax jurisdiction and are controlled by a person

Module 6 – Taxation of E-commerce Transactions, CA Final International Taxation Elective Paper 6C WHAT IS AN E-COMMERCE TRANSACTION ? E-commerce transactions are transactions of

INTRODUCTION OF NEW CHAPTER OF EQUALIZATION LEVY Considering the potential of new digital economy, and the rapidly evolving nature of business operations, it is  essential

Issues in E-commerce Transactions Determination of Economic Attachment Taxation rules are based on either place of attachment (in case of individuals) or economic  attachment. In

WHAT IS AN E-COMMERCE TRANSACTION ? E-commerce transactions are transactions of buying or selling online, which are made through the use of computers / mobiles/

Authority for Advance Rulings (AAR) CONCEPT OF ADVANCE RULING Sometimes, a person, who enters into a transaction, may not be sure relating to the amount