If your business remits money to non-residents – royalties, technical or professional service fees, interest, dividends, or management charges – […]
TDS on Cross-Border Payments: What Changes from 1 April 2026 Under ITA 2025 Read More »
India’s tax landscape undergoes a significant structural shift from 1 April 2026, when the Income-tax Act, 2025 (ITA 2025) replaces
TDS & TCS: FY 2025-26 vs. FY 2026-27 – A Complete Comparative Guide Read More »
Background The Corporate Laws (Amendment) Bill, 2026 (“the Bill”) has been introduced in the Lok Sabha on March 23, 2026,
Key changes proposed in Corporate Laws (Amendment) Bill, 2026 Read More »
Singapore is raising the bar on tax compliance and the clock is ticking. The Inland Revenue Authority of Singapore (IRAS)
Singapore GST InvoiceNow Requirement: What Businesses Must Know Read More »
Most startup founders choose Delaware for its business-friendly laws, specialized Court of Chancery, and investor preference. But one critical decision
Delaware Franchise tax – How your Share Structure Can Cost You Up to $200K in taxes Read More »
After more than six decades, India has replaced the Income-tax Act, 1961 (“Old Act”) with the Income-tax Act, 2025 (“New
Overview of New Income Tax Act 2025 Read More »
Singapore makes it easier to start a business than almost anywhere else in the world. Low taxes, zero red tape,
How to Set Up a Company in Singapore in 2026: A Step-by-Step Guide Read More »
Summary Most individuals and businesses approach International tax advisors in India for tax compliance, return filing, and refunds. But in
The scheme runs from 1 April 2012 through 31 December 2030. Companies can benefit either through the automatic route—where some
Double Tax Deduction for Internationalization (DTDI) Scheme Read More »
In Alert #2, the focus was on the foundational QFZP conditions — presence in the Free Zone, substance requirements, and
Free Zone Persons: QFZP Conditions – Alert #3 Read More »
Summary In the fourth part of M2K’s UAE Corporate Tax Series, this alert continues to unpack the conditions required for
Free Zone Persons: QFZP Conditions – Alert #4 Read More »
To boost employment and improve workforce benefits in India, the Union Cabinet has approved the Employment-Linked Incentive (ELI) Scheme, effective
Employment-Linked Incentive (ELI) Scheme – July 2025 Read More »
The Ministry of Corporate Affairs (MCA) has expanded the scope of dematerialisation by notifying the Companies (Prospectus and Allotment of
Dematerialisation of Securities for Private Companies Read More »
The UAE’s Corporate Tax regime introduces a new layer of compliance for Free Zone businesses, with strict rules around qualifying
Free Zone Persons: QFZP Conditions #2 Read More »
Sales tax rules in the U.S. are complicated enough — but throw software and SaaS into the mix, and it
Sales Tax on Software and SaaS Read More »
With the rollout of Corporate Tax in the UAE effective for fiscal years starting on or after July 1, 2023,
Free Zone Persons: QFZP Conditions #1 Read More »
This alert explains how Alabama approaches sales and use tax, beginning with the basic structure of state and local taxation
M2K – USA Sales Tax Series #8 – Sales and Use tax in Alabama Read More »
Sales and use tax compliance in the United States presents a unique set of challenges for businesses. Unlike countries that
US Sales Tax Alert #1 – Introduction to Sales and Use Tax Read More »
When a business realizes it may owe sales or use tax in a U.S. state where it wasn’t registered, things
Voluntary Disclosure Agreement Read More »
Once a business establishes nexus in a state, registration for sales tax is usually required. This applies whether nexus arises
Registration & Compliances Read More »
Nexus is the legal link between a business and a state that determines whether the business must register, collect, and
Sales tax exemptions are an important but often misunderstood part of US sales and use tax compliance. They allow businesses
Sales Tax Exemptions Read More »
Sales and use tax in the United States is complicated because each state and locality sets its own rules, rates,
Indian startups that once shifted their parent companies abroad for better funding access and regulatory ease are now making their
Reverse Flip from Singapore to India Read More »
This blog is a practical guide for Shopify Partners in India, walking through the complete tax and regulatory journey—from setting
Shopify Partners – Tax & Regulatory Landscape in India from Start to Exit Read More »
Kentucky has a well-defined tax system for corporations and pass-through entities, ensuring that all businesses operating in the state comply
Taxation in Kentucky Read More »
Washington stands apart from most states in the U.S. because it does not impose a personal or corporate income tax.
Taxation in Washington Read More »
West Virginia has a structured taxation system that applies differently to corporations and pass-through entities. C corporations are taxed directly
Taxation in West Virginia Read More »
Wisconsin imposes both corporate income and franchise taxes, alongside requirements for S corporations, partnerships, LLCs, and LLPs. The system ensures
Taxation in Wisconsin Read More »
Wyoming is one of the most tax-friendly states in the U.S. because it does not impose a corporate income tax,
Taxation in Wyoming Read More »
Understanding taxation in Tennessee is critical for businesses that operate within the state or have a substantial nexus here. Tennessee’s
Taxation in Tennessee Read More »
Texas, known for its business-friendly environment, takes a different approach to taxation compared to many other states. While Texas does
Utah has a structured approach to business taxation that applies differently depending on the type of entity. Corporations, partnerships, and
Vermont has a structured taxation system that applies to both corporations and business entities like S corporations, partnerships, and LLCs.
Taxation in Vermont Read More »
Virginia’s tax system has a clear framework for both corporations and pass-through entities. Corporations with income connected to Virginia must
Taxation in Virginia Read More »
Rhode Island has a structured tax framework that applies to C corporations, S corporations, partnerships, LLCs, and LLPs conducting business
Taxation in Rhode Island Read More »
South Carolina’s tax framework applies to a range of entities including C corporations, S corporations, partnerships, LLCs, and LLPs. C
Taxation in South Carolina Read More »
On 8th March 2024, SEBI officially notified the SM REIT (Small and Medium Real Estate Investment Trusts) Regulations to bring
SM REIT Regulations – Updated Read More »
South Dakota stands out among U.S. states for its simple and business-friendly tax structure. Unlike most states, South Dakota does
Taxation in South Dakota Read More »
North Dakota has a structured system of taxation that applies to corporations, S corporations, partnerships, LLCs, and LLPs operating in
Taxation in North Dakota Read More »
Ohio takes a unique approach to business taxation. Unlike most states, it does not impose a corporate income tax or
Oklahoma imposes several layers of taxation on businesses depending on their structure and operations. Corporations must pay franchise tax based
Taxation in Oklahoma Read More »
Oregon’s taxation system is distinct from many other states, combining the Corporate Activity Tax (CAT) with traditional corporate excise and
Taxation in Oregon Read More »
Pennsylvania’s tax system imposes specific obligations on corporations and pass-through entities. C corporations are required to file a PA Corporate
Taxation in Pennsylvania Read More »
The Finance Act, 2023 introduced a new clause (h) under Section 43B of the Income Tax Act, 1961, reshaping how
Section 43B(h) Disallowance for Payments to MSMEs Read More »
New York State has one of the most complex tax structures in the United States, particularly for businesses operating as
Taxation in New York Read More »
North Carolina’s tax system creates clear rules for corporations, S corporations, partnerships, and LLCs operating in the state. At its
Taxation in North Carolina Read More »
Corporate Income & Franchise Tax New Mexico doesn’t let corporations slip under the radar. If you’re incorporated in the state,
Taxation in New Mexico Read More »
New Hampshire does not levy a general sales tax or personal income tax, but it does impose business taxes on
Taxation in New Hampshire Read More »
Nevada is one of the few states without corporate income tax, franchise tax, or personal income tax. However, businesses in
Taxation in Nevada Read More »
