Finance

Treatment of Reverse charge under GST

Hello Everyone coming with another article in this new year on Reverse Charge under GST, Reverse charge is a mechanism where recipient of goods and/ or services is liable to pay GST instead of supplier.Now What is Reverse Charge ?Under Normal Scenario, tax is paid by a supplier who makes supply of goods or services or both. However, under Reverse Charge Mechanism, liability to pay tax would not be on the supplier of goods or services or both but on the [...]

Base Erosion & Profit Shifting – A Global Challenge

Base Erosion & Profit Shifting – A Global ChallengeMeaning:“Recently more and more enterprises organised abroad by American firms have arranged their corporate structures aided by artificial arrangements between parent and subsidiary regarding intercompany pricing, the transfer of patent licensing rights, the shifting of management fees, and similar practices in order to reduce sharply or eliminate completely their tax liabilities both at home and abroad.”So, Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and [...]

STOCK GYAN. (Part – 9)

Hello Readers,Till the previous parts, we had discussed completely about Long Term Debt Asset Class Instruments and started with Short Term Debt Asset class instruments under which we had discussed:Bonds Loans Bond Futures & Options on Bond Futures Interest Rate Swaps Interest Rate Caps & Floors, Interest Rate options, Exotic Derivatives Bills and Commercial Papers DepositsAlso, refer the 1st part of the stock gyan series for having better understanding of the sequence and types, sub types etc.Let’s come to the [...]

STOCK GYAN. (Part – 8, Deposits)

Hello Readers,Till the previous parts, we had discussed completely about Long Term Debt Asset Class Instruments and started with Short Term Debt Asset class instruments under which we had discussed:Bonds Loans Bond Futures & Options on Bond Futures Interest Rate Swaps Interest Rate Caps & Floors, Interest Rate options, Exotic Derivatives Bills and Commercial PapersAlso, refer the 1st part of the stock gyan series for having better understanding of the sequence and types, sub types etc.Let’s come to [...]

STOCK GYAN. (Part – 7, Bills & CP)

Hello Readers,Till the previous parts, we were discussing Long Term Debt Asset Class Instruments under which we had discussed:Bonds Loans Bond Futures & Options on Bond Futures Interest Rate Swaps Interest Rate Caps & Floors, Interest Rate options, Exotic DerivativesNow we are proceeding towards Short term debt asset class instruments under which we will start with its 1st type i.e. Securities.Also, refer the 1st part of the stock gyan series for having better understanding of the sequence and [...]

STOCK GYAN. (Part – 6, Interest Rate Caps & Floors)

Hello Readers,Hope you had read the previous parts of Stock Gyan series, if not then click on the below links:Part 1: BasicsPart 2: BondsPart 3: LoansPart 4: Bond Futures & Option on Bond futuresPart 5: Interest Rate SwapsWe were discussing about Long term Debt Asset class under which we had discussed about the above 4 grandchilds.Don’t get confused. Let me remind you this hierarchy again.In relation to our today’s topic:The parent name is Long Term Debt The child name is OTC derivatives The [...]

STOCK GYAN. (Part 5 – Interest Rate Swaps)

Hello Readers,Hope you had read the previous parts of Stock Gyan series, if not then click on the below links:Part 1: BasicsPart 2: BondsPart 3: LoansPart 4: Bond Futures & Option on Bond futuresWe were discussing about Long term Debt Asset class under which we had discussed about the above 4 grandchilds.Don’t get confused. Let me remind you this hierarchy again.In relation to our today’s topic:The parent name is Long Term Debt The child name is OTC derivatives The grandchild names are [...]

GST DUNIYA. (Part- 1, Basics)

Hello Readers,A warm welcome to the GST Duniya series. We will try to cover each and every part of GST with examples so that everyone can easily understand the concept irrespective of his/her working field.Let's begin with the Basics:GST is a comprehensive tax levy on manufacture,sale and consumption of goods and services at national level. Goods & Service Tax or GST is a value added tax which will subsume and replace all the current indirect taxes levied in India. Hailed as one [...]

STOCK GYAN. (PART-4, Bond Futures & Option on Bond Futures)

Hello Readers,Hope you had read the previous parts of Stock Gyan series, if not then click on the below links:Part 1: BasicsPart 2: BondsPart 3: LoansIn the previous parts, we had discussed about the shares, share issue process, Bonds and Loans.We were discussing about Long term Debt Asset class under which we had discussed completely about the “Other Cash” category which further includes Loans.Don’t get confused. Let me remind you this hierarchy again.In relation to our today's topic:The parent name is [...]

STOCK GYAN. (Part-3, Loans)

Hello Readers,In the previous parts, we had discussed about the shares, share issue process & Bonds.Hope you had read the previous parts of Stock Gyan series, if not then click on the below links:Part 1: BasicsPart 2: BondsWe were discussing about Long term Debt Asset class under which we had discussed completely about the Securities category which further includes Bonds.Don’t get confused. Let me remind you this hierarchy again.The parent name is Long Term Debt The child name is Securities [...]