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26 July 2017

Limited Liability Partnership (‘LLP’) as an entity offers not only the benefits of a partnership firm but also the status of a body corporate.LLP mitigates certain disadvantages of a partnership firm and a company while encapsulating the benefits of both legal structures. With Foreign Direct...

/en-gb/insights/publications/conversion-of-company-into-llp
25 July 2017

GST which is perhaps the most significant and complex tax reform introduced in the history of independent India, ushers in a new era of tax administration and compliances.GST being a transaction tax, which subsumes most of the erstwhile Indirect taxes levied by the Centre and States, requires...

/en-gb/insights/publications/enablegst
11 July 2017

India finally embraces GST on 1 July, 2017. This is a momentous occasion as GST is perhaps the most significant and complex economic reform undertaken in the history of independent India.GST is a value-added tax levied at the point of consumption on all supplies of goods and services within the...

/en-gb/insights/publications/gst-dawn-of-a-new-era
28 June 2017

The last twelve months have heralded dramatic and unexpected changes in the political, business and economic environment. Shocks to global economics and trade flows – from the United Kingdom voting to leave the European Union to the United States of America electing its most unconventional and...

/en-gb/insights/publications/2017-telecommunications-risk-factor-survey
23 June 2017

An expected credit loss approach will depend mainly on the quality and availability of credit risk data. A lack of historical credit risk data will make application of Ind AS 109 more challenging. Entity need to develop the information system which should be capable of getting this information’s....

/en-gb/insights/publications/expected-credit-losses
07 June 2017

Following the Hon'ble Finance Minister’s announcement on Feb 16, 2015 to introduce new accounting standards which are converged with International Financial Reporting Standards (IFRS), India will now have two sets of Accounting Standards (AS) viz. • Existing Accounting Standards under Companies...

/en-gb/insights/publications/transition-to-indian-accounting-standards-a-time
02 June 2017

The India business landscape faces a host of challenges in the indirect tax structure emanating from: Multiplicity of taxes at the Centre & State levels, Cascading of taxes, Fixation of situs of sale-Local sale vs Central Sale, Issues regarding double taxation viz. works contract, software, etc.,...

/en-gb/insights/publications/gst-in-india
26 May 2017

The Hon'ble Finance Minister in the presentation of the Union Budget for 2014-15, proposed the adoption of Indian Accounting Standards (Ind AS) that are converged with International Financial Reporting Standards (IFRS). In view of this, India will now have two sets of Accounting Standards (AS...

/en-gb/insights/publications/indian-accounting-standards-(ind-as)-at-a-glance
Displaying 1 - 10 of 23
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