This paper focuses on the finer nuances of the Multilateral Taxation Instrument (MLI) and its inc... more This paper focuses on the finer nuances of the Multilateral Taxation Instrument (MLI) and its increasing significance for cross-border businesses.
It discusses about the key constituents of an MLI, how it is essentially structured, its relationship with the existing tax treaties, the potential challenges which businesses may face and readiness of the businesses to deal with it.
I am pleased to share an article on ‘Equalisation Levy’ (introduced in Finance Bill, 2016 of Indi... more I am pleased to share an article on ‘Equalisation Levy’ (introduced in Finance Bill, 2016 of India) titled ‘Equalisation Levy: A toothless taxing tiger’ authored by me. It will enable you to identify the trigger points of introducing such levy, tax-dodging techniques practiced by the digital companies, global consensus to tackle BEPS, India’s response to BEPS and the concerns over ‘Equalisation Levy’.
This article gives an overview of the transfer pricing mechanism, meaning of transfer pricing adj... more This article gives an overview of the transfer pricing mechanism, meaning of transfer pricing adjustments, what warrants the adjustments, types of transfer pricing adjustments, impact of adjustments, ways to mitigate its impact, etc.
This paper focuses on the finer nuances of the Multilateral Taxation Instrument (MLI) and its inc... more This paper focuses on the finer nuances of the Multilateral Taxation Instrument (MLI) and its increasing significance for cross-border businesses.
It discusses about the key constituents of an MLI, how it is essentially structured, its relationship with the existing tax treaties, the potential challenges which businesses may face and readiness of the businesses to deal with it.
I am pleased to share an article on ‘Equalisation Levy’ (introduced in Finance Bill, 2016 of Indi... more I am pleased to share an article on ‘Equalisation Levy’ (introduced in Finance Bill, 2016 of India) titled ‘Equalisation Levy: A toothless taxing tiger’ authored by me. It will enable you to identify the trigger points of introducing such levy, tax-dodging techniques practiced by the digital companies, global consensus to tackle BEPS, India’s response to BEPS and the concerns over ‘Equalisation Levy’.
This article gives an overview of the transfer pricing mechanism, meaning of transfer pricing adj... more This article gives an overview of the transfer pricing mechanism, meaning of transfer pricing adjustments, what warrants the adjustments, types of transfer pricing adjustments, impact of adjustments, ways to mitigate its impact, etc.
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Papers by Karnik Gulati
It discusses about the key constituents of an MLI, how it is essentially structured, its relationship with the existing tax treaties, the potential challenges which businesses may face and readiness of the businesses to deal with it.
Trust you will find it useful.
Thanks,
It discusses about the key constituents of an MLI, how it is essentially structured, its relationship with the existing tax treaties, the potential challenges which businesses may face and readiness of the businesses to deal with it.
Trust you will find it useful.
Thanks,