April, 2014 - CA ANIL K JAIN - Tapuriah Jain & Associates

Month: April 2014

SECTION 185 of the Companies Act, 2013 – An Analysis

14 April 2014

By CS Mamta Binani Past Chairperson (Year 2010), EIRC of ICSI Practising Company Secretary mamtab@mamtabinani.com At the outset, it is pertinent to note that out of the total 98 sections made applicable by the Ministry of Corporate Affairs from the 12th day of September 2013, section 185 is also one of it and since that day, the provisions relating to Loans to Directors etc. has been drawing a huge concern from the corporate sector because prima-facie it emits a sense of challenge to not only lo...

GLOBAL CORPORATE TAX RATES

1 April 2014

GLOBAL CORPORATE TAX RATES Location 2006 2007 2008 2009 2010 2011 2012 2013 2014 Afghanistan 0 20 20 20 20 20 20 20 20 Albania 20 20 10 10 10 10 10 10 15 Algeria 0 0 0 0 0 0 0 25 19 Angola 35 35 35 35 35 35 35 35 35 Argentina 35 35 35 35 35 35 35 35 35 Armenia 20 20 20 20 20 20 20 20 20 Aruba 35 28 28 28 28 28 28 28 28 Australia 30 30 30 30 30 30 30 30 30 Austria 25 25 25 25 25 25 25 25 25 Bahamas 0 0 0 0 0 0 0 0 0 Bahrain 0 0 0 0 0 0 0 0 0 Bangladesh 30 30 30 27.5 27.5 27.5 27.5 27.5 27.5 Barba...