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Member Articles


Spring Bill: What are the Tax Consequences?

Entrepreneurs will pay more corporate tax with higher profits and two rates will be introduced in box 2, instead of one rate now. These and other new tax measures come from the plans of the Spring Memorandum of 20 May 20 ...

Secondment of Employees – A Taxable Service

The Hon’ble Supreme Court of India recently held that an Indian company1 is liable to pay Service tax under reverse charge mechanism for secondment of employees by foreign group companies to an Indian company as it wil ...

Model 22 Declaration of 2021 - Adjustment to the 2022 Fiscal Calendar

Order no. 49/2022-XXIII of May 24 The present order adjusts the tax calendar for 2022, under the following terms: Extension of the deadline for filing the periodic corporate income tax return for the 2021 tax period ...

Dealer or Investor: Limiting Your Tax Exposure in Real Estate Development

Rising real estate prices have made property development an increasingly attractive opportunity for owners of undeveloped “raw” land. Property owners involved in development, however, can face very different tax cons ...

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