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Goods and services tax: Barriers on the road ahead

By Ranjeet Mahtani, Rajat Chhabra and Ketan Tadsare, Economic Laws Practice
Victor Hugo once said “no one can resist an idea whose time has come”. Introducing GST in India was mooted way back in 2000 but it was only last month (on 6 May) that...
India's annual budget and goods and services tax

India’s annual budget and goods and services tax

India’s annual budget included a mixed bag of tax measures, but not the hoped-for repeal of retrospective tax amendmentsRohan Shah and Anay Banhatti reportThe finance minister’s presentation of India’s annual budget generally draws an...

Goods and services tax: A fiscal and political leap

By Ravi Singhania, Singhania & Partners
Indirect tax reform in India, spanning two decades, is a spectacular achievement of Indian fiscal policy. In terms of its sweep, it is a testimony to the political will of the government, the tax...
Tao Shan Yu Rong Hylands Law Firm tax

Tax remuneration from WeChat articles

By Tao Shan and Yu Rong, Hylands Law Firm
Tax authorities may be getting it wrong when it comes to authors’ income derived from WeChat articles. How exactly should it be taxed under income tax and VAT legislation?   nowadays, it is a common way...
Jia Xiaoning Ning Jing AllBright Law Offices Dividends, risks and compliance with customs reforms | China Business Law Journal

Dividends, risks and compliance with customs reforms

By Jia Xiaoning and Ning Jing, AllBright Law Offices
With the nationwide rollout of customs clearance integration reforms, completely new customs procedures and regulatory systems will have to be dealt with. What are the system dividends and risks of these reforms? And how...

Structuring and financing Foreign Direct Investment (FDI) in Bangladesh

The Bangladesh economy continues to grow at an impressive scale, with a GDP growth rate of 8.1%, surpassing that of its neighbouring countries and making it one of Asia’s most remarkable success stories. The...

Cryptocurrencies avoid a KO and win on points

By Karthik Somasundram and Sneha Jaisingh, Bharucha & Partners
After five years of studying the global development of virtual currencies (VC), the Reserve Bank of India (RBI) in April 2018 issued a circular under the Banking Regulation Act, 1949 (BRA), the Reserve Bank...

GST levied on services not taken

Section 7(1A) read with schedule II of the Central Goods & Service Tax Act, 2017 (CGST Act), prescribes that “agreeing to the obligation to refrain from an act, or to tolerate an act or...

Methods to levy indirect tax on e-commerce players

By Gautam Khurana and Mamta Saluja, India Law Offices
When e-commerce began nearly two decades ago, merchants and customers operated in a nearly tax-free regime, as the low volume of transactions did not attract government attention. With e-commerce becoming a multibillion-dollar segment and...

Shardul Amarchand Mangaldas & Co

ESTABLISHED IN 2015 Total number of professionals: 635 (117 partners) Principal office: New Delhi Other offices: Mumbai, Gurugram, Bengaluru, Chennai, Kolkata and AhmedabadKey practice areas Arbitration & ADR, banking & finance, bankruptcy & insolvency, capital markets, competition &...

Grand design

The enormity of the Guangdong- Hong Kong-Macau Greater Bay Area project will prove a driving force for China’s economic development, but how will it function effectively? And where will the demand be for legal...

MSME policy and Korean investment in India

By Rajat Prakash and Siddharth Mahajan, Athena Legal
The micro, small and medium enterprise (MSME) sector is the second-largest employer in India, coming in just behind the agrarian sector. The MSME sector plays a critical role in the Indian economy. The central...

Choosing between business transfers and demergers

By Natashaa Shroff and Taranjeet Singh, Shardul Amarchand Mangaldas & Co
Until 2015, demergers were a popular form of divestment, where the business would be transferred under a court approved scheme as a going concern to the acquirer. Despite the fact that a typical scheme...
Advaita Legal

Should you opt for tax dispute resolution scheme?

By Sudipta Bhattacharjee and Onkar Sharma, Advaita Legal
With the goods and services tax (GST) well into its second year, the government now wants to focus its resources and enforcement machinery on the collection of GST rather than getting bogged down by...

Tax body proposes new rules on profit attribution

The Central Board of Direct Taxes (CBDT) recommended significant amendments to the current rules on attribution of profits to permanent establishments (PEs) in a report issued on 18 April 2019. The report is based primarily...
Indonesia Top 100 Lawyers 2020 law firms Jakarta, Surabaya, Batam, Bali, Karawang, Ciampel, Surabaya. Yozua Makes, Vincent Ariesta Lie, Christian Teo

Andreas Hartono – Andreas, Sheila & Partners – Indonesia – Lawyer Profile

View the full A-ListAndreas HartonoAndreas, Sheila & PartnersContact Tel: +62 816 728001 Email: andreas@asplawoffices.comKey practice areasM&A, capital market; energy & natural resources; construction; project financing; restructuring & insolvency; dispute resolutionsIntroductionAndreas Hartono has been in legal practice...

Developments in crypto law in Thailand

By Palawi Bunnag, ILCT Advocates & Solicitors
Examining developments in cryptocurrency law around the region is like taking a litmus test to measure the flexibilty and depth of competency of these legal systems. staying up to speed is crucialNavigation: Philippines |...

Interim union budget: hits and misses

By Amit Singhania and Gouri Puri, Shardul Amarchand Mangaldas
 TAXATION  Few would disagree that the first term of the Modi government brought in bold tax reforms, including the introduction of a nationwide goods and services tax, demonetization and a crusade against “black” money, abolition...

All aboard the tax ‘train’

By Benedicta Du-Baladad, BDB Law
THE PHILIPPINES IS In the midst of undertaking a comprehensive tax reform programme composed of four packages: Package 1 for individual income and consumption tax; package 2 on corporate income tax and incentives; package...

CBDT amends tax audit report format

The Central Board of Direct Taxes (CBDT) recently amended the format of the tax audit report that all auditable companies and professionals whose turnover exceeds the prescribed thresholds under section 44AB of the Income...