Insights | Jain Ankit and Co

Ankit Jain

BEPS Action 3: Neutralising the effects of hybrid mismatch arrangements

Action 3 aims to address BEPS by designing effective controlled foreign company (CFC) rules. CFCs provide opportunities for profit...

Ankit Jain

BEPS Action 2: Neutralising the effects of Hybrid Mechanism

Action 2 aims to neutralize the effects of hybrid mismatch arrangements. Hybrid mismatch arrangements are used in aggressive tax planning...

Ankit Jain

BEPS Action 1: Tax challenges arising from Digitalisation

The BEPS Action1 deals with the tax challenges of the digital economy, and specifically aims to identify and address the main challenges...

Ankit Jain

Statutory Compliance Calender October 2021

Compliance Calendar For The Month of October, 2021 contains Compliance Requirement Under Income Tax Act, 1961, Goods & Services Tax Act,...

Ankit Jain

15 Action Points of BEPS

As a result of the growing pressure in the tax avoidance debate and at the request of the Government of the G20, the OECD produced a...

Ankit Jain

Introduction to BEPS- Base Erosion and Profit Shifting

As a part of our learning initiative, we are starting our everyday legal series on BEPS (Base Erosion and Profit Shifting). After the 15...