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M2K ADVISORS
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M2K ADVISORS
  • Podcasts

SM REIT Regulations – Updated

India Direct Tax Tax Updates

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 »

Taxation in South Dakota

Tax Updates

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 »

Taxation in North Dakota

USA Tax Updates US State Tax Series

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 »

Taxation in Ohio

USA US State Tax Series

Ohio takes a unique approach to business taxation. Unlike most states, it does not impose a corporate income tax or

Taxation in Ohio Read More »

Taxation in Oklahoma

Tax Updates

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 »

Taxation in Oregon

USA US State Tax Series

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 »

Taxation in Pennsylvania

USA US State Tax Series

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 »

Section 43B(h) Disallowance for Payments to MSMEs

India Direct Tax

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 »

Taxation in New York

USA US State Tax Series

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 »

Taxation in North Carolina

USA US State Tax Series

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 »

Taxation in New Mexico

USA US State Tax Series

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 »

Taxation in New Hampshire

USA US State Tax Series

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 »

Taxation in Nevada

USA US State Tax Series

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 »

Taxation in Nebraska

USA US State Tax Series

Nebraska requires corporations and pass-through entities doing business or deriving income from the state to file annual tax returns. C

Taxation in Nebraska Read More »

Taxation in Missouri

USA US State Tax Series

Missouri requires corporations conducting business or earning income in the state to comply with corporate income and franchise tax rules.

Taxation in Missouri Read More »

Taxation in Montana

US State Tax Series USA

Montana requires C corporations and pass-through entities operating in the state to comply with specific tax rules. Corporations must file

Taxation in Montana Read More »

Taxation on Gains from Sale of Foreign Assets in Singapore (Companies)

Singapore Singapore Knowledge Series

Until recently, Singapore had remained one of the most attractive jurisdictions for companies handling international investments, particularly because of its

Taxation on Gains from Sale of Foreign Assets in Singapore (Companies) Read More »

Taxation in Mississippi

US State Tax Series USA

Mississippi imposes both corporate income tax and franchise tax on corporations operating in the state. Any C corporation incorporated in

Taxation in Mississippi Read More »

Decoding Singapore’s New Tax Regime on Sale of Foreign Assets

Singapore Singapore Knowledge Series

Until 31 December 2023, Singapore maintained a longstanding position—capital gains from the sale or disposal of both domestic and foreign

Decoding Singapore’s New Tax Regime on Sale of Foreign Assets Read More »

Bequest under a Will

India Succession Planning Series

This edition (#15) of the M2K Advisors Succession Planning Series explains the concept of bequest under a will—how it works,

Bequest under a Will Read More »

Taxation in Massachusetts

US State Tax Series USA

Massachusetts enforces a corporate excise tax system that applies to C corporations, S corporations, and entities with business activity in

Taxation in Massachusetts Read More »

Taxation in Minnesota

US State Tax Series USA

Minnesota imposes taxes on C corporations, S corporations, partnerships, LLCs, and LLPs that have a nexus with the state. Corporations

Taxation in Minnesota Read More »

Taxation in Michigan

US State Tax Series USA

Michigan has a structured taxation system that covers both corporations and pass-through entities. The state applies the Corporate Income Tax

Taxation in Michigan Read More »

Taxation in Maryland

US State Tax Series USA

Maryland has a well-defined taxation system that impacts both corporations and pass-through entities (PTEs). Every business operating in the state,

Taxation in Maryland Read More »

Taxation in Maine

US State Tax Series USA

Maine’s taxation system applies across financial institutions, corporations, and pass-through entities. The structure ensures that businesses and institutions contribute fairly

Taxation in Maine Read More »

Taxation in Louisiana

US State Tax Series USA

Louisiana has a comprehensive taxation system that applies differently to corporations and pass-through entities. Corporations are subject to both franchise

Taxation in Louisiana Read More »

Taxation in Kansas

US State Tax Series USA

Kansas has a layered taxation system that applies differently to banks, savings and loan associations, trust companies, corporations, and pass-through

Taxation in Kansas Read More »

Taxation in Iowa

US State Tax Series USA

Iowa has a defined taxation framework that applies differently to financial institutions, corporations, and pass-through entities. The state levies a

Taxation in Iowa Read More »

Taxation in Indiana

US State Tax Series USA

Indiana has a structured taxation system that applies differently to corporations and pass-through entities. Corporations pay a flat corporate income

Taxation in Indiana Read More »

Taxation in Idaho

US State Tax Series USA

Taxation in Idaho follows a clear structure, with defined rules for corporations, S corporations, and partnership entities. The state levies

Taxation in Idaho Read More »

Taxation in Hawaii

US State Tax Series USA

Hawaii has a unique tax structure that businesses must understand before operating in the state. From franchise taxes on financial

Taxation in Hawaii Read More »

Taxation in Illinois

US State Tax Series USA

Illinois imposes several layers of taxation on businesses operating within the state. From corporate income taxes and franchise taxes to

Taxation in Illinois Read More »

Taxation in Georgia

US State Tax Series USA

Understanding taxation in Georgia is essential for businesses planning to set up operations or expand into the state. Georgia has

Taxation in Georgia Read More »

Increase in Scope of Valuation for Angel Tax Purposes

India Tax Updates

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 »

Taxation in Florida

US State Tax Series USA

Understanding taxation in Florida is crucial for any corporation operating in the state. Whether a business is set up in

Taxation in Florida Read More »

Taxation in District of Columbia

US State Tax Series USA

The District of Columbia (D.C.) enforces a structured tax regime that applies to corporations, partnerships, LLCs, and other entities engaged

Taxation in District of Columbia Read More »

Taxation in Colorado

US State Tax Series USA

Colorado’s tax system is structured around a flat corporate income tax rate, complemented by a pass-through entity tax and a

Taxation in Colorado Read More »

CONNECTICUT – ANNUAL TAX COMPLIANCE

US State Tax Series USA

Connecticut has a detailed corporate and individual tax framework that requires strict compliance by businesses and pass-through entities operating in

CONNECTICUT – ANNUAL TAX COMPLIANCE Read More »

Taxation in Arkansas

US State Tax Series USA

Arkansas enforces a structured system of taxation that applies to corporations, LLCs, partnerships, and individuals with state income obligations. The

Taxation in Arkansas Read More »

GIFT City – Framework on Fund Management Entity

Direct Tax India

India’s GIFT City (Gujarat International Finance Tec-City) has emerged as a strategic international financial hub, attracting global and domestic fund

GIFT City – Framework on Fund Management Entity Read More »

GST Implications on Employee Stock Options

Direct Tax India Tax Updates

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 »

Taxation in Arizona

US State Tax Series USA

Arizona’s tax compliance framework requires careful attention from corporations and pass-through entities alike. C corporations are taxed directly at a

Taxation in Arizona Read More »

Alaska – Annual Tax Compliance

US State Tax Series USA

Alaska has a unique tax environment compared to many other U.S. states. It does not impose a state-level individual income

Alaska – Annual Tax Compliance Read More »

Change in Stamp Duty and Registration Fees in Tamil Nadu

Direct Tax India

After two decades, Tamil Nadu has revised its stamp duty and registration fee structure under the Registration Act, 1908. The

Change in Stamp Duty and Registration Fees in Tamil Nadu Read More »

Alabama – Annual Tax Compliance

US State Tax Series USA

Alabama has a structured tax system designed to regulate businesses operating in the state. Unlike some jurisdictions that focus heavily

Alabama – Annual Tax Compliance Read More »

California – Annual Tax Compliance

US State Tax Series USA

California is one of the largest and most complex tax jurisdictions in the United States. Businesses incorporated or operating in

California – Annual Tax Compliance Read More »

UAE Updates – Taxation of Free Zone Persons (Qualifying Income)

UAE UAE Knowledge Series

This blog offers a clear, updated breakdown of how Free Zone Persons (FZPs) in the UAE are taxed under the

UAE Updates – Taxation of Free Zone Persons (Qualifying Income) Read More »

New Jersey – Annual Tax Compliance

US State Tax Series USA

New Jersey stands out in the U.S. tax landscape. While many states impose franchise taxes for the privilege of doing

New Jersey – Annual Tax Compliance Read More »

Allotment of Shares – Singapore

Singapore Singapore Knowledge Series

In Singapore, the issuance of new shares is not a decision directors can make on their own. While the board

Allotment of Shares – Singapore Read More »

Delaware Tax Compliance

US State Tax Series USA

Delaware has long been a favoured state for business incorporation, not only in the United States but globally. Its business-friendly

Delaware Tax Compliance Read More »

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