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Articles by Sudipto BanerjeeSubscribe to Sudipto Banerjee

Small Businesses in the GST Regime

Vol. 52, Issue No. 38, 23 Sep, 2017
Sudipto Banerjee, Sonia Prasad

Reforms must bring simplicity and not disruption. Goods and services tax was an opportunity for India to reform its cobweb like indirect taxation structure and reboot the system afresh. Unfortunately, the ground realities suggest otherwise. The way GST has been introduced is too onerous for small businesses. This may further thwart their growth.

GAAR as a Deterrent to Tax Avoidance

Vol. 52, Issue No. 27, 08 Jul, 2017
Sudipto Banerjee

The ongoing global drive against convoluted tax structure, treaty shopping, and the convenient interpretation of loopholes in the law has finally pushed India to join the club of nations having a general anti-avoidance rules regime. This new regime is expected to create a robust deterrent against the practice of camouflaging tax avoidance as a business-driven decision.

 

FDI Guidelines for e-Commerce

Vol. 51, Issue No. 36, 03 Sep, 2016
Sudipto Banerjee

While the e-commerce market has been liberalised progressively over the years, foreign direct investment in business to consumer e-commerce is permitted only under certain circumstances. This has resulted in innovative and convoluted e-marketplace models to overcome the restrictions. In this context, recent changes in the FDI policy in e-commerce are analysed with special focus on the marketplace segment and the possible impact of such changes on the existing players.

Black Money Tax Compliance Scheme

Vol. 50, Issue No. 36, 05 Sep, 2015
Sudipto Banerjee

There are a number of unclear areas in the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 and the tax compliance scheme. These are bound to pose practical challenges and be prone to conflicting interpretations, leading to tedious and complicated disputes.

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