Other Briefings
Tax, Accounting, and Audit in India 2023-24 – New Publication from Dezan Shira & Associates
This comprehensive guide, applicable for the financial year 2023-24, will enable foreign investors to stay tax efficient and compliant under India’s corporate and tax laws.
SEBI Introduces Framework for Execution Only Platforms (EOPs) for India Mutual Fund Transactions
From September 1, 2023, Execution Only Platforms (EOPs) that enable direct mutual fund transactions without providing investment advice must obtain an EOP license from SEBI or AMFI. We discuss the regulatory obligation.
Amendments to IAS 12: Temporary Relief for Accounting Deferred Taxes under OECD Pillar Two Rules
Recent amendments to IAS 12 offer temporary relief to MNEs from the accounting requirements for deferred taxes arising from the implementation of the OECD’s Pillar Two. Companies can immediately benefit from the temporary exception, while specific disclosures to investors are required for annual reporting periods starting on or after January 1, 2023.
India-Vietnam Trade: How West Bengal Plays a Key Role
We discuss how India-Vietnam trade can be boosted by capitalizing on West Bengal’s advantageous position, connectivity, and industries.
India Increases Tax Exemption Limit on Leave Encashment for Private Sector Employees
India has increased the tax exemption limit on leave encashment for employees in non-government sectors to INR 2.5 million. It will retrospectively apply from April 1, 2023.
India FDI Inflow in FY 2023: Latest Data Analysis on Investment Landscape
In this article, we explore the latest FDI trends in India, focusing on the top states and sectors that received the highest FDI in FY 2023.
India-Iran Multilateral Trade Dynamics and Future Outlook
Iran and India are exploring increased economic integration, focusing on the strategic Chabahar port as a gateway to Central Asia and Europe. Enhanced cooperation through infrastructure projects and energy partnerships holds great promise.
BRICS Update: Promoting Local Currency Usage in International Trade, Opposing Unilateral Actions
The BRICS nations have pressed for a rule-based international system, financial inclusion, use of local currencies in international trade, energy security, and support for climate action, among others.
