Budget Marathon | 2025-26—Transfer Pricing & International Taxation | Views by Aseem Chawla

Описание: #TaxmannUpdates #TaxmannBudget #Budget2025 #UnionBudget #TaxPayers #BudgetImpact #TransferPricing #InternationalTaxation

In this video, Aseem Chawla – Senior Advocate, provides an in-depth analysis of the latest amendments in Transfer Pricing and International Taxation as introduced in the Union Budget 2025. He discusses the key changes, including:
• Scheme of Transfer Pricing and International Taxation
• Changes in Framework
◦ Harmonization of Significant Economic Presence with reference to with Business Connections
◦ Rationalization of transfer pricing provisions for carrying out Multi-Year Arm’s Length Price Determination
◦ Amendment in Definition of “Capital Assets”- Securities held by Investment Fund
◦ Amendment related to Exempt Income of Non-Residents- Incentive to International Financial Services Centre (“IFSC”)
◦ Scheme of presumptive taxation for Non-Resident Electronics Manufacturing Facility
◦ Rationalization of Taxation of Capital Gains on transfer of Capital Assets by Non-Residents
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MUST READ:
• Detailed Document of Taxmann’s Key Recommendations & Expectations from the Union Budget 2025-26: https://taxmann.social/Oaf2g
• Highlights of the Finance Bill 2025: https://taxmann.social/lanVU
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Essentials for the Union Budget 2025-26:
• Start your Pre-Budget | Budget | Post-Budget Journey with Taxmann's special website for the Union Budget: https://taxmann.social/Waf1f
• Taxmann's Budget [Income-tax | GST | Customs] – 2025-26: https://taxmann.social/haf0H
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