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Дописи каналу
These updates reflect the continued evolution of global tax administration, with greater emphasis on transparency, documentation, cross-border tax certainty and structured residency-based tax regimes.
Read the Full Article for FREE! https://taxmann.social/djehg [5 Mins | Read Time]
Drafted by Taxmann’s Research & Editorial Team
#TaxmannUpdates #WorldTaxNews #GlobalTaxUpdates #TransferPricing #UAECorporateTax
| 2 | #InternationalTax #Opinion
World Tax News brings this week’s key global tax developments, covering important updates from the UAE and Malta.
This edition highlights the UAE Federal Tax Authority’s clarification on downward transfer pricing adjustments, its updated guide on private tax clarifications, and Malta’s new Individual Tax Programme Rules, 2026.
‣ 𝐔𝐀𝐄 𝐓𝐏 𝐀𝐝𝐣𝐮𝐬𝐭𝐦𝐞𝐧𝐭𝐬 – The FTA has clarified disclosure requirements, documentation expectations and audit considerations for downward transfer pricing adjustments in Corporate Tax Returns
‣ 𝐏𝐫𝐢𝐯𝐚𝐭𝐞 𝐓𝐚𝐱 𝐂𝐥𝐚𝐫𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬 – The updated UAE guide explains eligibility, filing procedures, fees, rejection grounds and the scope of binding clarifications, including Pillar Two Top-up Tax matters
‣ 𝐌𝐚𝐥𝐭𝐚 𝐓𝐚𝐱 𝐑𝐞𝐬𝐢𝐝𝐞𝐧𝐜𝐲 𝐑𝐮𝐥𝐞𝐬 – Malta has introduced the Individual Tax Programme Rules, 2026, offering special tax status categories with a 15% flat tax rate on qualifying foreign-source income received in Malta | 63 |
| 3 | Empowering informed corporate-law decisions. https://taxmann.social/Yjeis [Read Time: 02 mins]
Curated updates, incisive analysis, and primary sources—built for corporate, compliance, and legal teams.
Join our community of 100,000+ professionals; access content curated by Taxmann’s Editorial Board from 1,000+ sources – https://taxmann.social/tRzS
#TaxmannUpdates #RBI #SEBI #NCLAT #KMP #KYC #BSIF #IBC | 89 |
| 4 | #GlobalFinancialInsights #Accounting #Auditing
[𝐍𝐞𝐰 𝐂𝐨𝐥𝐮𝐦𝐧] 𝐆𝐥𝐨𝐛𝐚𝐥 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐈𝐧𝐬𝐢𝐠𝐡𝐭𝐬 is designed to inform you about the most significant global developments in financial reporting and auditing practices.
𝐇𝐞𝐫𝐞'𝐬 𝐚 𝐆𝐥𝐢𝐦𝐩𝐬𝐞 𝐨𝐟 𝐓𝐡𝐢𝐬 𝐖𝐞𝐞𝐤'𝐬 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐇𝐢𝐠𝐡𝐥𝐢𝐠𝐡𝐭𝐬:
‣ 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐑𝐞𝐩𝐨𝐫𝐭𝐢𝐧𝐠 𝐂𝐨𝐮𝐧𝐜𝐢𝐥 (𝐅𝐑𝐂)
• FRC Publishes Annual Review of Audit Quality 2026
• FRC publishes Annual Enforcement Review 2026
‣ 𝐓𝐡𝐞 𝐈𝐧𝐭𝐞𝐫𝐧𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐀𝐮𝐝𝐢𝐭𝐢𝐧𝐠 𝐚𝐧𝐝 𝐀𝐬𝐬𝐮𝐫𝐚𝐧𝐜𝐞 𝐒𝐭𝐚𝐧𝐝𝐚𝐫𝐝𝐬 𝐁𝐨𝐚𝐫𝐝 (𝐈𝐀𝐀𝐒𝐁)
• IAASB proposes targeted revisions to the ISA for Audits of Less Complex Entities
𝐄𝐱𝐩𝐥𝐨𝐫𝐞 𝐭𝐡𝐞 𝐅𝐮𝐥𝐥 𝐂𝐨𝐥𝐮𝐦𝐧 𝐍𝐨𝐰: https://taxmann.social/XjwPd [4-Minute Read]
Prepared by 𝐓𝐚𝐱𝐦𝐚𝐧𝐧'𝐬 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐄𝐝𝐢𝐭𝐨𝐫𝐢𝐚𝐥 𝐓𝐞𝐚𝐦
#TaxmannUpdates #FRC #IAASB #ISA | 190 |
| 5 | #IncomeTax #PressRelease
The Mauritius Cabinet has approved the promulgation of regulations to bring into force the Protocol amending the India–Mauritius DTAA. The Protocol revises the preamble to curb treaty abuse and introduces the Principal Purpose Test (PPT), enabling treaty benefits to be denied where one of the principal purposes of an arrangement is to obtain such benefits. It will enter into force upon completion of the ratification procedures by both countries.
Read the Full Notification: https://taxmann.social/1jwnP
#TaxmannUpdates #MauritiusCabinet #DTAA #India | 155 |
| 6 | Make every day count with Taxmann Daily. https://taxmann.social/ZjwnP [Read Time: 4 mins]
Stay current on the most significant developments across tax and allied laws—authoritative, succinct, actionable.
Join our community of 100,000+ professionals; access content curated by Taxmann’s Editorial Board from 1,000+ sources – https://taxmann.social/tRzS
#TaxmannUpdates #IncomeTax #TransferPricing #ITAT #DTAA #CBDT #IFSCA #LLP #AIF | 132 |
| 7 | ‣ 𝐓𝐚𝐱𝐩𝐚𝐲𝐞𝐫 𝐓𝐚𝐤𝐞𝐚𝐰𝐚𝐲 – Strong documentation linking challan, tax period, liability, ledger credit and reason for delayed debit is essential
Until the Supreme Court settles the issue, the position remains fact-specific. Timely deposits may support a strong defence where debit was delayed due to technical or procedural reasons, but taxpayer-driven delays may still invite interest exposure.
Read the Full Article for FREE! https://taxmann.social/ojwf7 [4 Mins | Read Time]
Authored by: Sohrab Bararia – Partner & Krishnan Ramamurthy – Manager | Indirect Tax, Grant Thornton Bharat
#TaxmannUpdates #GSTPayment #TaxAudit #GSTLitigation | 118 |
| 8 | #GST #Opinion
When is GST considered paid — on deposit into the Electronic Cash Ledger or only when the amount is debited through GSTR-3B?
This article examines the emerging judicial divide on a recurring GST issue that directly affects interest liability under Section 50, penalty exposure and audit outcomes.
‣ 𝐂𝐨𝐫𝐞 𝐈𝐬𝐬𝐮𝐞 – Whether timely deposit of cash with the Government is enough to treat GST as paid, or whether payment is complete only upon debit against liability
‣ 𝐄𝐢𝐜𝐡𝐞𝐫 𝐌𝐨𝐭𝐨𝐫𝐬 𝐕𝐢𝐞𝐰 – The Madras High Court held that once money is credited to the Government account, delayed debit should not attract interest where there is no revenue loss
‣ 𝐒𝐨𝐧𝐚 𝐄𝐧𝐭𝐞𝐫𝐩𝐫𝐢𝐬𝐞𝐬 𝐕𝐢𝐞𝐰 – The Andhra Pradesh High Court held that funds in the cash ledger do not discharge tax until appropriated through the statutory return process
‣ 𝐓𝐞𝐜𝐡𝐧𝐢𝐜𝐚𝐥 𝐅𝐚𝐮𝐥𝐭 𝐋𝐢𝐧𝐞 – The dispute turns on the difference between treasury credit and liability appropriation | 108 |
| 9 | Sunnay has conducted numerous seminars and presentations on GST for organisations like the MSME Department of the Government of India, Confederation of Indian Industry (CII), WIRC of ICAI, YES Bank, Kotak Bank, Uka Tarsadia University & other Business Federations. His articles are regularly published in newspapers and various national publications.
Key Learnings:
• Session 1: Statement of Facts & Practical Advocacy
✔️ Purpose and Importance of the Statement of Facts
✔️ Distinguishing Admitted Facts from Disputed Facts
✔️ Identifying Material Facts Relevant to the Dispute
✔️ Glossary Under the Bharatiya Sakshya Adhiniyam, 2023 (BSA, 2023)
✔️ Distinguishing Facts from Arguments & Legal Submissions
✔️ Addressing Adverse Findings in the Order-in-Appeal
✔️ Linking Facts with Documentary Evidence & Annexures
✔️ Presenting Facts Effectively in the Statement of Facts
✔️ Drafting Techniques for Complex GST Disputes
✔️ Balancing Technical GST Issues with Legal Arguments
• Session 2: Grounds of Appeal & Best Practices
✔️ Scope and Purpose of Grounds of Appeal
✔️ Identifying Errors of Fact & Errors of Law
✔️ Framing Clear, Concise & Independent Grounds of Appeal
✔️ Challenging Findings of Lower Authorities Effectively
✔️ Drafting Grounds Relating to Jurisdiction, Limitation & Principles of Natural Justice
✔️ Drafting Substantive vs Procedural Grounds
✔️ Incorporating Statutory Provisions & Judicial Precedents
✔️ Avoiding Vague, Repetitive & Argumentative Grounds
✔️ Drafting the Prayer & Aligning It with the Grounds of Appeal
✔️ Practical Tips for Pleading & Handling GST Appeals Before the GSTAT
📋 Relevant For:
* Chartered Accountants
* Tax Professionals
* Company Secretaries
* CMA
* Advocates
* Consultants
* Finance Executives
#TaxmannUpdates #TaxmannLearning #MSME | 114 |
| 10 | #TaxmannWebinar #GSTAT
Register Now for Taxmann.com Drafting Appeals Before GSTAT—Facts | Grounds | Advocacy—Webinar | Taxmann Learning
📅 Session 1: 6th August 2026 (Thursday)
📅 Session 2: 7th August 2026 (Friday)
💻 Register Now for FREE! (Limited Slots Available) at https://taxmann.social/Ijwtz
📢 Speaker:
Sunnay Jariwala – Chartered Accountant
Sunnay Jariwala has been a practising Chartered Accountant for more than 20 years, specialising in Service Tax & GST. He is an empanelled Faculty for Indirect Taxes – GST by ICAI. He had been nominated as a Co-opted Member of the 'Indirect Tax Committee', WIRC, ICAI. He is a resource person to consult for litigation in GST matters for many CA firms in Gujarat.
Sunnay has conducted numerous seminars and presentations on GST for organisations like the MSME Department of the Government of India, Confederation of Indian Industry (CII), WIRC of ICAI, YES Bank, Kotak Bank, Uka Tarsadia University & other Business Federations. His articles are regularly published in ne | 114 |
| 11 | #BankingLaw #CaseLaw
Recovery Certificate Issued Under Pre-2016 RDB Act Cannot Form Basis for an Insolvency Notice, as Section 19(22A) Is Not Retrospective: SC
Read the Supreme Court Order: https://taxmann.social/Bh5rO
Citation: [2026] 188 taxmann.com 383 (SC)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #RDB | 114 |
| 12 | #LabourLaw #CaseLaw
Candidate Failing Minimum Viva Voce Marks Under Amended Rules Could Not Challenge Interview Cut-Off or Claim Appointment: SC
Read the Supreme Court Order: https://taxmann.social/ih5ep
Citation: [2026] 188 taxmann.com 452 (SC)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #SupremeCourt | 91 |
| 13 | #IncomeTax #Opinion
No Assessment Can Rest on Guesswork – No Even Remand Possible
Read the Full Article for FREE! https://taxmann.social/fh5wX [5 Mins | Read Time]
Authored By: Gopal Nathani – CA
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #RemandPossible | 76 |
| 14 | #BankingLaw #Circular
RBI Amends Credit Facilities Directions to Clarify Project Financing Norms
Read the Full Notification: https://taxmann.social/Zh5qM
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #RBI | 76 |
| 15 | #BankingLaw #
RBI Amends Governance Directions to Rationalise Matters to Be Placed Before Boards of Banks
Read the Full Notification: https://taxmann.social/lh76c
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #RBI | 73 |
| 16 | #IncomeTax #CaseLaw
Limitation u/s 263 for Issues Unrelated to Reassessment Reckoned From Original Assessment Date: ITAT
Read the (Mumbai) Tribunal Order: https://taxmann.social/bh73lc
Citation: [2026] 188 taxmann.com 430 (Mumbai - Trib.)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #ITAT | 66 |
| 17 | #GST #CaseLaw
Self-Defence Training for Women Under Government-Funded Programmes Is GST-Exempt Under Entry 72 of Notification 12/2017-CT(R): AAR
Read the (Gujarat) AAR Order: https://taxmann.social/2h79m
Citation:[2026] 187 taxmann.com 1089 (AAR - GUJARAT)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #AAR | 63 |
| 18 | #IncomeTax #CaseLaw
TDS on Interest From MACT Award Deposits Valid as Exemption u/s 194A(3)(ix) Not Applicable to Bank FDs: HC
Read the (Kerala) High Court Order: https://taxmann.social/1h72F
Citation: [2026] 187 taxmann.com 919 (Kerala)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #MACT | 71 |
| 19 | #GST #CaseLaw
Assessment Based on DRC-01 Without Providing Hearing Date, Time and Venue Is Void; Proceedings to Be Reheard: HC
Read The Full (Calcutta) High Court Order Here: https://taxmann.social/Bh7BD
Citation: [2026] 188 taxmann.com 363 (Calcutta)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #DRC | 59 |
| 20 | #IncomeTax #CaseLaw
Search-Based Reopening Quashed as Section 148 Notice Was Time-Barred: HC
Read the (Gujarat) High Court Order: https://taxmann.social/Ih7Vf
Citation: [2026] 187 taxmann.com 904 (Gujarat)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #HighCourt | 74 |
