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Member Articles


Quoted Eurobonds

Where a UK company is funded by off-shore loans, payments of interest – even to an intra-group lender – will be subject to UK withholding tax. However, the tax withholding will not apply if the loan is structured as ...

Indian Union Budget 2020

The Indian Budget was released on February 1, 2020 and within a span of five days, Ashok Maheshwary and Associates LLP's views have been covered extensively by the media. This media coverage includes two interviews on Na ...

What You Need to Know About the SECURE Act

Author: Katie L. S. Von Kohorn The Setting Every Community Up for Retirement Enhancement (SECURE) Act (“the Act”), enacted December 20, 2019, and effective January 1, 2020, made significant changes to the treat ...

DAC6 – EU Mandatory Disclosures for Intermediaries

6th Amendment to the EU Directive on Administrative Cooperation DAC6 comes into effect on the 1st July 2020 and imposes reporting obligations on cross border arrangements (CBAs), relating to direct taxation, that contai ...

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