Tag: Income Tax Act

From Obligation to Opportunity: Crafting a Universal Vision for CSR

Post author By nualslj
Post date January 27, 2025
No Comments on From Obligation to Opportunity: Crafting a Universal Vision for CSR

Garvit Gupta Introduction In India, it is no longer voluntary for companies to indulge in Corporate Social Responsibility (CSR); rather, it has been made compulsory under Section 135 of the Companies Act, 2013. Companies must spend on social initiatives at least 2% of their average net profits, where relevant if they meet stipulated thresholds. However, […]

Tags business, Companies Act, corporate social responsibility, csr, digital-marketing, Income Tax Act, LLP, Partnerships, social-responsibility, sustainability

Taxation

Double Taxation vs. Digital Taxation: How the DTAA Shift Affects Digital and Tech Giants in India and Switzerland

Post author By nualslj
Post date January 25, 2025
No Comments on Double Taxation vs. Digital Taxation: How the DTAA Shift Affects Digital and Tech Giants in India and Switzerland

Vedansh Raj Introduction The recent removal of the Most Favoured Nation (“MFN”) clause by the Australian Government in double taxation avoidance agreements, effective in India from January 1, 2025, is strange in the international taxation regime’s practices. This decision unbalances the double taxation structure and poses unique challenges to the new digital economy. This was […]

Tags Income Tax Act, Switzerland, Taxation, WTO

TeLawgram

20.11.20 – 27.11.20

Hello, this past week has seen several developments ranging from the Madras High Court passing an interim order against sexual advertisements to the EU Court of Justice finding fleeing military draft as a ground for granting asylum. Happy Reading!

Tags Advertisements, Amazon, Amnesty International, Arbitration, Article 24, Asylum, Cable TV Regulation Act, Censorship, Children, Cinematographic Act, Competition Law, debt schemes, Delhi High Court, Emergency Arbitrator, EU, European Court of Justice, European Union, exemption, Franklin Templeton, Free Speech, Freshfields, Future Group, GDPR, General Clauses Act, Germany, Global Security Act, Google, Hannover, Income Tax Act, investment, Journalism, Karnataka High Court, Kerala Police (Amendment) Ordinance, Kerala Police (Amendment) Withdrawal Ordinance, Kerala Police Act, Madras High Court, Marijuana, Marijuana Legalisation, Military Drafting, mutual funds, No-deal Brexit, Opioid, Opioid Crisis, OxyContin, Press Freedom, Prevention of Corruption (Amendment) Act, Purdue Pharma, Reliance, Restructuring, Retrospective, Right to be forgotten, Right to Privacy, royalty, search engine, search results, Section 40(a)(iib), service, Singapore Arbitration Centre, Supreme Court, Sweden, Syria, tax, UK LLP, VAT, Women