When it comes to multinational business operations, Transfer Pricing (TP) arrangements are important aspects of taxation for this kind of company. These arrangements involve Chinese subsidiaries making royalty and license fee payments to their foreign parent companies. Wh...

In India, the authority to levy taxes is derived from the Constitution, allocating this power to both the Central and State governments. All taxes are regulated by appropriate legislation passed by either the Parliament or the State Legislature. India's taxes are classi...

In this article, we will introduce the main amendments to the provisions on shareholders' capital contribution in the Review Draft of the Company Law, and in conjunction with the relevant provisions on income tax, we will introduce the obligations of shareholders' capital co...