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💼 Base Erosion and Profit Shifting (BEPS) – A Student-Friendly Guide

🧾 What is BEPS? BEPS stands for Base Erosion and Profit Shifting. It refers to tax planning strategies used by multinational companies to shift profits from high-tax countries to low-tax or no-tax countries. ➡️ The goal? Reduce total tax paid — even if they earn profits in multiple countries. 🏢 How Do Companies Shift Profits? […]

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🛒 Taxation of E-Commerce – A Student-Friendly Guide

💻 What Is E-Commerce? E-commerce means buying and selling goods or services online, using websites, apps, or digital platforms. It includes: 🧾 Why E-Commerce Needs Taxation E-commerce companies make huge profits, often from international users.Governments need to tax these profits to: 📜 How India Taxes E-Commerce India introduced specific laws to bring e-commerce under the

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💰 Taxation of Cryptocurrencies – A Student-Friendly Guide

📘 What Are Cryptocurrencies? Cryptocurrencies are digital currencies that use blockchain technology to record and verify transactions.Examples include Bitcoin, Ethereum, Dogecoin, and Solana. They work without a central authority (like a bank or government) and are often traded across borders. 🌐 Why Governments Want to Tax Crypto Although cryptocurrencies are digital, they create real profits

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🔄 Transfer Pricing Mechanisms – A Student-Friendly Guide

📘 What is Transfer Pricing? When a multinational company (MNC) operates in more than one country, it often sells goods, services, or intellectual property between its own branches (called related entities).The price charged in these internal transactions is called Transfer Price. 👉 The system of deciding that price is called Transfer Pricing. 🧾 Why is

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🌎 Global Minimum Corporate Tax – A Student-Friendly Guide (OECD/G20 Pillar Two)

📘 Introduction: Why Do Countries Want a Global Minimum Tax? Big multinational companies (like Apple, Google, and Amazon) often shift their profits to countries where tax rates are very low — called tax havens. To stop this, countries around the world decided to introduce a Global Minimum Corporate Tax. Let’s understand what this means, why

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