With the growing trends of Multinational Companies employing Debt financing instead of equity financing, not only the capital structure of the Companies were distorted, but also the problem of profit shifting and base erosion occurred. Even though the origin of the implementation of thin capitalisation rules in India can be traced back to OECD guidelines, there were a handful of nations that had implemented the rule even before the OECD had acknowledged the problem. What has

Although log abolished, Indian Inheritance tax remains a hot topic in the tax policy discussions as recently the centre hinted at its pos...

After the proposal of the new Financial Bill (No.2), in 2024, a lot of new avenues have been opened. The previous income tax act, 1961 po...