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Employee Stock Option Plans – Taxation aspects that employers must consider

Taxability of ESOPs is not as straightforward as the taxability of other components of an employee's salary. For globally mobile employees, the complications are manifold depending on the features of the ESOP and the taxation laws of various countries. Tax authorities are also becoming increasingly vigilant about tax leakages due to non-reporting by employers. In this article, we discuss the basics of ESOP taxation and the different aspects that employers must consider. 

Investment opportunities for NRIs in India

The Indian economy has shown remarkable growth over the past two decades and is now considered a stable economy while maintaining its strong growth prospects. This has changed the outlook of foreign investors towards India, who now prefer investing in Indian markets over other developing economies. The government is also taking multiple steps to identify and implement changes for encouraging foreign investments in India. In this article, we discuss the popular investment avenues available to NRIs in India.

Tax laws and regulations applicable to NRIs an overview

With a stable new government in power, India is progressing rapidly with a special focus on building stronger economic ties with developed and developing economies. The International Monetary Fund even stated that India is among the few bright spots in the global economy. The contribution of Non-Resident Indians (NRIs) towards India’s development process has been significant. The economic connection of NRIs with India has led to a host of reporting and other compliance obligations in addition to adhering to tax laws in at least two countries. In this article, we provide an overview of the current tax laws and regulations applicable to NRIs.

SKP Investment Chronicle 2015

Over the past decade, strategic and financial investments in India have been growing steadily. We have seen a consistent performance of deals throughout 2015 as compared to 2014, which was volatile amongst quarters. India has witnessed higher equity investments which surpassed previous levels and increased volumes of mergers and acquisitions. In 2016, we expect deal-making to accelerate with changes in the country's regulatory framework such as the Strategic Debt Restructuring scheme, the proposed Insolvency and Bankruptcy Code, liberalised FDI thresholds, relaxed sectoral reforms and the much-awaited Goods and Services Tax.

In this report, we analyse the deal-making landscape keeping in mind the deal type, domestic and cross-border regions looking at greater investments, and hot and emerging sectors. The report also includes SKP’s insights on recent developments that may impact transactions going forward.

Financier Worldwide - March 2016

India’s New Year resolution: welcoming investments and de-cluttering taxation
While global economic growth remains sluggish, India has been witnessing impressive growth backed by strong domestic demand, ongoing policy reforms and low oil prices. According to the World Bank’s latest India Development Update, India has become the world’s fastest growing large economy. It expects growth to accelerate to 7.5% in 2015-16, followed by a further acceleration over the next two years. In this article, we look at the measures that India has recently introduced to improve foreign direct investment into the country and look at what the upcoming Goods and Services Tax will mean for overseas businesses operating in India.

Breakbulk Magazine Issue 1 - 2016

Not-so-free flow: Politics stall India's common tax bill
It was vaunted as an administrative measure that would promote exports, create jobs, boost growth, and save India USD 15 billion every year. But the country’s proposed Goods and Services Tax, or GST, has suffered a major setback. In this article, we discuss the impact of GST on logistics and cargo movement in India and how an integrated market under GST would be beneficial.

The FCPA Blog

Is your next compliance problem at a toll booth in Delhi?
With the new traffic regulations to reduce pollution, Delhi's toll collection agencies have been allowing vehicles into the capital at a fixed fee but haven't issued receipts. We examine the possible implications this may have on Green Tax and other aspects of the toll collection process.

The Medical Device Industry in India

The Indian medical device sector, valued at USD 4.9 billion, is relatively small but has seen unprecedented growth in the last few years. Growing at a CAGR of 17% over the last five years, the sector is expected to continue witnessing double-digit growth with a CAGR of 15% in the coming decade.

This report analyses the changing dynamics and environment of the industry, its impact on various players and the opportunities that are likely to arise in the coming years.

Nexia Global Insight January 2016

India’s new FDI norms to boost investment
In this article, we discuss the Indian government’s amendments to the foreign direct investment (FDI) policy in November 2015 which are aimed at further improving the investment environment.

The FCPA Blog

Will Wal-Mart change India?
Of the four BRIC nations, Brazil, Russia, and China have each, to varying degrees, made important strides of late in enacting major anti-corruption reforms. However, when will India step up?