Background A filing extension can appear to be a routine administrative step. But for taxpayers relying on a prior-year overpayment, […]
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 »
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 »
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 »
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 »
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 »
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 »
The scope of angel tax under Section 56(2)(viib) of the Income Tax Act, 1961 has widened significantly. With amendments introduced
Increase in Scope of Valuation for Angel Tax Purposes Read More »
The tax treatment of Employee Stock Options (ESOPs) and similar incentive schemes like Restricted Stock Units (RSUs), Phantom Stocks, and
GST Implications on Employee Stock Options Read More »
The real estate industry has undergone remarkable changes over the last few decades. From individual high-rise towers to expansive townships
Introduction of Regulatory Framework for (‘MSM REITs’) Read More »
India’s Gujarat International Fin-Tech City (GIFT City) is positioning itself as a serious player in the global ship leasing space.
GIFT City – Framework on Ship Leasing Read More »
A recent ruling by the Madras High Court has reshaped how stamp duty applies to amalgamation orders in Tamil Nadu.
TN Stamp Duty on Amalgamation Read More »
This edition (#16) of the M2K Advisors Succession Planning Series unpacks a crucial piece of will-related planning: legacies. Specifically, it
Legacy under a Will Read More »
Whenever someone talks about starting a business in Singapore, the first thing you hear is how “easy” it is. True,
Doing Business Guide Read More »
When a Hindu male dies without a Will, the law doesn’t leave anything to guesswork. The Hindu Succession Act, 1956
Rules for Intestate Succession for Male – Part 1 Read More »
After almost two decades, the Central Government has pressed reset on the overseas investment framework. In August 2022, the Foreign
Overhaul of ODI Regime Read More »
Filing GST returns is not optional. It’s a hard deadline, and once that date slips, the problems begin. When a
Implications of Late GST Filing Read More »
India’s startups have outgrown being a niche experiment. They’re hiring people, building products, and scaling fast. The problem was simple:
Startup Series #8 – Labor Law Relaxations Read More »
Startups often face a unique challenge: they want great talent, but they don’t always have the cash to offer competitive
Startup Series – Taxability of ESOPs Read More »
In the first part of M2K’s Startup Series, we’re starting with the basics: how a business gets officially recognised as
Startup recognition Read More »
India’s automobile industry is one of the largest in the world, but it faces challenges that prevent it from reaching
Production Linked Incentive Scheme for Automobile and Auto Components Sector Read More »
India’s textiles industry is vast and diverse, but until recently, its global competitiveness in certain high-value categories has been limited.
Production Linked Incentive Scheme for Textiles Sector Read More »
The Scheme for Remission of Duties and Taxes on Export Products (RoDTEP) is one of the most significant changes in
Scheme for Remission of Duties and Taxes on Export Products (RoDTEP) Read More »
For nearly two decades, one of the most debated issues in Indian international taxation was whether payments to non-residents for
Taxability of Payment to Non-residents for Software as “Royalty” – Supreme Court Ruling Read More »
The Finance Act, 2020 brought a major change to the scope of Tax Collected at Source (TCS) by introducing sub-section
Tax Collected at Source (TCS) on Sale of Goods Read More »
The Foreign Trade Policy (FTP) is a five-year framework issued by the Department of Commerce and Industry under the Foreign
Extension of Foreign Trade Policy (2015–20) by One Year Read More »
The Companies (Amendment) Bill, 2020 was presented in the Lok Sabha on 17 March 2020 as part of a larger
Companies Amendment Bill, 2020 – Part II Read More »
The Companies (Amendment) Bill, 2020 was introduced in the Lok Sabha on 17 March 2020 during the Budget session. Its
Companies (Amendment) Bill, 2020 Read More »
The Finance Act, 2019 introduced sweeping changes to the Indian Stamp Act, 1899, particularly in relation to securities transactions. Until
M2K Alert – Stamp duty implications pursuant to amendment in FA 2019 Read More »
On 20 September 2019, the Government of India announced a sweeping set of tax reforms that changed the way companies
