Controlled Foreign Corporation Regulations (CFC regulations) - CA Arinjay Jain - +91-9667714335
Автор: Sorting Tax - International, UAE Corporate Tax
Загружено: 2020-11-02
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Controlled Foreign Corporation Regulations (CFC regulations) - Anti-Avoidance Measures - CA Final International Taxation Elective Paper 6C - CA Arinjay Jain
CFC – DIRECT VERSUS IHC
WHY ARE CONTROLLED FOREIGN CORPORATION RULES REQUIRED ?
RESIDENT RULE OF TAXATION
WHY ARE CONTROLLED FOREIGN CORPORATION RULES REQUIRED ?
WOULD CFC RULES BE VALID CONSTITUTIONALLY IN INDIA - ARTICLE 245 OF INDIAN CONSTITUTION
WHAT IS THE CRITERION TO ASCERTAIN WHETHER AN ENTITY WOULD QUALIFY AS A CFC ?
ACTIVE TRADE OR BUSINESS TEST
CONTROL/OWNERSHIP CRITERION TO CONSTITUTE A CFC
WHETHER CFC EXIST IN THE FOLLOWING CASES ?
WHEN AND HOW IS THE CFC INCOME TAXED ?
PARTICIPATION EXEMPTIONS & TAX CREDITS - MECHANISMS TO MITIGATE THE EFFECT OF CFC PROVISIONS
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