Hotel operator expenses taxable in India – operators and owners beware

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Proposed amendments to Trade Union Bill, 2018

By Vinay Joy, Luv Mohan Saggi The Trade Unions Act, 1926 (Act) provides for the constitution and registration of trade unions in India. The Act defines a trade union as “any combinations, whether temporary or permanent, formed primarily for the purpose of regulating the relations between workmen and employers or between workmen and workmen, or between […]

Inter-branch services – Employee Cost

By Dinesh Agrawal, Ankit A. Shah, Pranay Sahay The Authority of Advance Ruling (AAR) in the state of Karnataka, in its order in Columbia Asia Hospitals Private Limited (the Applicant) dated 27 July 2018, made critical observations concerning the taxability of employee cost at a corporate office under Goods and Services Tax (GST). Background The […]

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Blockchain and Cryptocurrency Regulation 2019

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Kazakhstan – Agricultural business and opportunities for Islamic finance

By Shaimerden Chikanayev Agriculture is one of the most attractive sectors of Kazakhstan’s economy. Kazakhstan has approximately 24 million hectares of arable land and 188 million hectares of pasture. More than 74% of the country’s territory is suitable for agricultural production. More than 42% of Kazakhstan’s population live in the countryside and about 20% of all […]

Dutch tax regime: confirmation of EU ‘per-element approach’

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Brazilian democracy and election changes

By Ricardo Junqueiro Getúlio Vargas once said that Brazil fears nothing in the present, prides itself on the past and relies serenely on the future. It is very doubtful that the phrase maintains any type of actuality in the days that run. Neither does the present allow us to dispel fears (on the contrary). Not even the […]

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London

Nabarro delays annual pay review to 2014/15 financial year-end

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Trust raises £100m, advised by Wragge Lawrence Graham & Co

Wragges’ investment funds team has advised Gabelli Value Plus Trust on a fundraising worth £100m. Gabelli Value Plus is a new investment trust that will invest predominately in equity securities of US companies, deploying its investment manager’s proprietary Private Market Value with a Catalyst methodology. The assets are managed by Gabelli Funds, a New York-based investment […]

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Barclays EMEA investment GC Erica Handling becomes third senior lawyer to exit bank this year

Barclays’ general counsel for Europe, Middle East and Asia investment, Erica Handling, is leaving the bank after four years. In an internal memo seen by The Lawyer, outgoing general counsel of Barclays’ investment-banking division, Judith Shepherd told employees that Handling will leave at the end of March “to pursue other opportunities.” Shepherd wrote: “Erica has […]

Money dollars

DLA Piper’s revenue stalls at $2.48bn in 2014 as profits hit record high

DLA Piper’s global revenue held steady at $2.48bn (£1.626bn) last year, following a 1.7 per cent growth during the 2013 calendar year. However, the firm’s global net profit rocketed to a record high in 2014, growing by 10.8 per cent from $602m to $667m. The figure marks a turnaround for the firm, which witnessed its […]

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