Tax repository

Deloitte CbC Digital Exchange (CDX)

Deloitte CbC Digital Exchange (CDX) is designed to help businesses visualize the potential impact of the OECD’s Country-by-Country (CbC) Reporting requirements.

Making GST work for you

Deloitte India's GST learning program includes GST readiness, e-learning, and our GSP offering.

General Anti-Avoidance Rules (GAAR)

Read the Deloitte India report for a well-rounded view about GAAR, India and international experience.

Demonetisation and merchants

In this paper, we present key findings around the change in merchant behaviour, along with insights on how their outlook and adoption of digital payments is likely to evolve over the near future.

BREXIT: Trigger for larger things to come?

Take a closer look at BREXIT’s significance for India as this report explores consequential scenarios on Indian businesses and industries—such as Consumer and Industrial Products; Energy and Resources, including Oil and Gas, Power and Utilities; Financial Services, including Banking and Securities, Insurance, Investment Management, and Real Estate; Life Sciences and Health Care; and Technology, Media and Telecommunications.

Goods & Services Tax - Impact on the Retail Industry

Retail business in India is a key pillar of the economy and accounts for about 10% of the GDP. The Indian retail market is estimated to be more than US$ 600 billion and one of the top five retail markets in the world by economic value.

Ban on INR 500 and INR 1000 currency notes

The government has pulled off arguably one of the most significant reform measures in its tenure. While this expeditious move to boldly counter the black money and parallel economy threat is likely to have significant repercussions, this effort will, more importantly, have a visible impact on how the current government's policies are perceived in international circles of economic power.

Millennial CFO - Paradigm shift in the role of Millenial CFOs

CFOs have historically helped firms run well by keeping their operations on budget, on time, and on target. However, businesses need to be more agile than ever before. The CFOs today are eliminating rigid silos, standardizing and integrating processes, and creating systems for businesses to respond faster to changing market, customers, and regulatory changes.

Place of Effective Management

This paper attempts to provide recommendations which could be considered in the guidelines to be issued for interpreting and application of PoEM in determining the tax residence of a foreign company.

Goods and Services Tax - Webinar: Impact on key industries

The Goods and Services Tax (GST) is counted as one of the most powerful tax reforms in our country. India has been grappling with multiple indirect taxes for a long time; the introduction of GST is therefore a landmark in the country’s taxation regime.

The new transfer pricing landscape

The Organization for Economic Cooperation and Development (OECD) on 5 October 2015, released the final reports under the Base Erosion & Profit Shifting (BEPS) project. The new guidance has been hailed as a game changer expected to alter the transfer pricing outcomes in many situations and require multinational enterprises to undertake additional analysis and documentation. But how will the new guidance impact your company?

Deloitte wins ‘Tax Innovator of the Year’

Deloitte also won the Asia Tax Technology Firm of the Year award. This accolade reflects Deloitte’s investments and advancements in technology which offers a great value for businesses needing to respond to the reset tax environment.

India Signs First Bilateral APA with Japanese Company

Central Board of Direct Taxes signs the first Bilateral Advance Pricing Agreement (BAPA).

Trade & Investment Relations between India and Central Europe

The Deloitte–CII report on Indo-Central Europe Trade Relations highlights key trends and existing potential markets for Indian businesses in the Central European region. It covers countries like Austria, Bulgaria, Croatia, Czech Republic, Hungary, Poland, Romania, Slovakia, Slovenia and Switzerland.

Media & Entertainment: India tax landscape

The media and entertainment (M&E) industry in India is poised for growth at a fast pace. Penetration of smartphones and the ‘Digital India’ initiative have led to a spurt of activities in the digital sector. While the growth track is impressive, a number of challenges are posed before the industry. This paper explores the key challenges of the Indian M&E sector from a tax perspective.

Downloads: Tax insights and perspectives

• Indian operations of foreign enterprises - A BEPS perspective
• Goods and Services Tax in India - Taking stock and setting expectations
• Brief snippets from the Taxation landscape in India
• Corporate Social Responsibility (CSR)
• Anticipating BEPS India impact - Survey Results
• Deloitte’s recommendations on Income Computation & Disclosure Standards - In response to CBDT press release dated 26th November, 2015
• Business Process Solution(BPS)
• Income Computation and Disclosure Standards FAQs

Incredible opportunities back home

Gather an overview of the Government’s liberalization policy which could potentially benefit the NRIs/PIOs. Also get a broad snapshot of the State level policies that could be of interest to NRI population, including a summary of the key economic indicators of specified States.

Helping you decipher internal finance controls

The Companies Act, 2013 has imposed specific responsibilities on the Board of Directors towards the company’s internal financial controls and, inter alia, requires the Board to state that they have laid down internal financial controls to be followed by the company and that such internal financial controls are adequate and were operating effectively.

Goods and Services Tax

Deloitte's insights and perspectives on the Goods and Services Tax (GST) Bill in India, its impact, and GST-readiness for the launch across India. Contact us Deloitte India for more information today!

Future of the deal

After four consecutive years of crossing the $3 trillion annual mark, the M&A market continues to surpass expectations, it crossed the $1 trillion mark within the first three months of 2018, the fastest ever pace.

The wind of change is underway – from a rise in shareholder activism and the return of private equity to the threat of disruptive innovation and potential trade wars – these themes are expected to have a major impact on the M&A markets.

The Evolving Energy Landscape in India

India will be the fastest growing energy market in the World in the next few decades increasing India’s influence on the World energy scenario. India also offers tremendous investment opportunities for investors in the energy sector. On the occasion of the International Energy Forums (IEF)’s 16th Meeting in New Delhi during 10-12th April 2018, Deloitte Touché Tohmatsu India LLP (as the knowledge partner of the host nation) brought out this report.

Next-generation family businesses

From 8 January to 28 February, 2018, the Deloitte Family Business Center polled 575 next-generation family business leaders in 52 countries through an online survey. “Next-generation” leaders were considered to be those who have taken over the leadership of their business within the past three years, or who are expected to do so within the next three years.

The Direct Tax Vivad se Vishwas Bill, 2020

Second set of clarifications issued in relation to Vivad se Vishwas Scheme
The Central Board of Direct Taxes has issued Circular 21, dated 4 December 2020, to provide second set of clarifications in relation to the Vivad se Vishwas Scheme (VSV Scheme), to provide clarity and resolve certain contentious issues in relation to eligibility of the scheme, computational aspects and procedural / consequential issues.

Union Budget 2020

Catch incisive insights on the Union Budget 2020. The in-depth report provides you a sneak peek into tax proposals, policy updates, impact across sectors, and SME quotes.