With each passing budget we have seen an increased focus of CBDT towards addressing aggressive tax planning strategies amongst group companies through innovative tax structuring. Notably in the last few Budgets, the Central Board of Direct Taxes (“CBDT”) has bought in significant changes in the Income tax law to restrict aggressive tax planning strategies by domestic and multinational corporations. Here are Rakesh Nangia, Managing Partner and Amit Agarwal, Partner sharing their M&A wishlist from Budget 2018 for ET-CFO.
Budget possibilities: Case for corporate restructuring- Rakesh Nangia and Amit Agarwal
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