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Book Title

Taxation of Expatriate Employees & Regulatory Aspects

Available Format : E-Book | Paper Book

Author & Name of Member: Ashish Karundia

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About The Book
About the Book

This book provides a comprehensive commentary to understand & comply with the taxation and regulatory aspect of the cross-border movement of employees, which results in a secondment. As with any cross-border arrangement, multiple complex laws are involved, and this book serves as a primer to understand these complexities and related compliances.

The discussion in this book starts with determining who is the employer of the expatriate, which is important to identify the correct laws to be complied with. This book aims at providing the reader, an insight into implications that typically arise in secondment arrangement(s), under various Indian laws in the hands of the expatriate & company, such as:

  • Expatriate
    • Immigration Laws
    • Personal Income Tax
    • Custom Baggage Rules
  • Company
    • Social Security Laws
    • Exchange Control Laws
    • Corporate Income Tax
    • Transfer Pricing
    • Goods & Services Tax
    • Corporate Law

Book Title

Law & Practice Relating to Permanent Establishment

Available Format : E-Book | Paper Book

Author & Name of Member: Ashish Karundia

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About the Book

This book is a Comprehensive Commentary on Law relating to Permanent Establishment presented lucidly, along-with consolidated precedents and practices followed by 30+ countries worldwide.

The Present Publication, authored by Ashish Karundia, is the latest edition, with the following noteworthy features:

  • The book thoroughly discusses the practical implication of various types of Permanent Establishments, including but not limited to the following:
    • Fixed Place Permanent Establishment [Article 5(1)]
    • Construction Permanent Establishment [Article 5(3)]
    • Service Permanent Establishment [Article 5(3)]
    • Agency Permanent Establishment [Article 5(5)]
    • Relationship between Article 5(1) & Article 5(2) has also been discussed
  • In-depth analysis of 400+ judicial and administrative decisions from 33 countries, with emphasis on Austria, France, Germany, India, Netherlands, Spain and United States of America.
  • Drawing on Case Law, administrative practice, and business decisions in numerous jurisdictions, the book discusses the permanent establishment criteria under conditions of e-commerce and the service economy.
  • The book examines the in-depth and practical implication of various issues including:
    • Tangible vs. Intangible place of business in prevailing e-commerce scenario
    • Time duration where outsourcing or sub-contracting is done
    • Man days vs. Solar days
    • Disposal right over the place of business
    • Core business activity vs. Auxiliary or preparatory activity
    • Connection between the place of business and carrying of business
    • Start and end of permanent establishment
    • Multiple permanent establishments
    • Construction permanent establishments: Deeming diction or exception to Article 5(1)
    • Supervision activity and sub-contracting
    • Secondment of employees
    • Stewardship or shareholder activity
    • Status of the agent in the source country
    • The differences between civil law and common law concepts of representations
    • Authority to conclude contracts vs. Maintenance of stock vs. Securing of order

Book Title

Four Bucket Cash Flow

Subject/Category of the Book: Entrepreneurship
Available Format : E-Book | Paper Book

Author & Name of Member: Prashant Narang

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About the Book

The book is on the importance of monitoring cash flows of a business. This is based on my experience as a practicing Chartered Accountant and dealing with numerous small & medium enterprises (SMEs) during the last two decades. I work in advisory role for various SMEs and I noticed that the business owners are really ignorant of a very critical aspect of their business i.e. financial management.

I have been conducting workshops for SME Business Owners wherein I highlight the importance of financial management to them. In these workshops I have been sharing this concept of “Four Bucket Cash Flow” and how it can be used as a tool to manage the finances of the organization effectively.

The Standard cash flow statement categorizes inflows and outflows in 3 buckets – Operations, Financing and Investing. In the Four Bucket Cash Flow Statement, a fourth bucket is added i.e. “Owners’ Capital”. This fourth bucket helps the business owners identify how their investment in business is moving during a period in relation to the other 3 buckets. This is relevant because SME Business Owners don’t distinguish themselves separate from their businesses and consequently might be taking some uniformed and harmful decisions.

Book Title

IFRS 16 New Lease Accounting

Subject/Category of the Book: Business & Finance
Available Format: E Book, Paper Book

Author & Name of Member: Sajal Arora

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About the Book

Know Everything About Lease Valuation from Basics.
The new era of lease accounting has been started with the introduction of International Financial Reporting Standard (IFRS) 16 – Leases. Leasing is a common form of finance for many businesses and will affect most of the companies involved in leasing and especially in sectors like the airline, telecom, retail, and shipping. Listed companies around the world having approx. The US $ 3.3 trillion worth of leases. The IFRS 16 will have a substantial impact on the financial statements and will improve the quality of financial information. This standard will bring significant transparency of companies' lease commitments.
This book brings together 360 views from the computation of the present value of lease liability, accounting, presentation, disclosures, taxation impact, subsequent modification and many more.

Book Title

I am NGO: Identifying 7.7 Billion NGOs

Subject/Category of the Book: Self-help; Non-fiction
Available Format: E Book, Paper Book

Author & Name of Member: Sarthak Ohri

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About the Book

I am NGO is an idea which conveys that every human being can work like a NGO.
The idea of the book is to help people identify the NGO built inside them. The principle of a self-contained NGO suggests that every human being can support those around him by using the existing resources and become a genie for someone.

Book Title

Super 21

Subject/Category of the Book: Tax Laws
Available Format: E-Book, Paper Book

Author & Name of Member: Mayank Mohanka

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About the Book

The Book "Super 21" is a ‘Treasure Trove’ of '21' distinguished, insightful, informative & practically useful 'Winning Representations/Taxalogues/Articles' on Indian Income-tax, GST, IBC, PF, ESI, IBC, Air & Water Pollution Acts & Banking/RBI Act. These '21 write-ups/gems crafted with precision' are the culmination of '21 Real-life Experiences' showcasing the journey of the Business Enterprises through the Indian Regulatory Framework. The Number '21' is considered 'auspicious' in our Indian Culture and as such the 21 precious Gems in the form of Taxalogues/Articles, encompassing Real-life Experiences, treasured in this Book, will surely serve as auspicious, handy and practically useful ready-references for the Entrepreneurs, Tax-Practitioners and Taxpayers in the day-to-day running of their diversified business/professional ventures amidst the taxing regulatory framework, in an effective, stress-free and seamless manner.

Book Title

A Thousand Dreams Within Me Softly Burn

Subject/Category of the Book: Literary Fiction
Available format: E Book, Paper Book

Author & Name of Member: Sahil Sood

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About the Book

Siddharth, a middle-aged school teacher, struggling with an unfinished manuscript, leads a solitary existence in a remote village in Shimla. Gautam, a twenty-two-year-old writer, burning with a desperate longing for romance, finds solace in Siddharth's old essay on Thumri and spends years in search of him. Phil, a young Jewish traveller from Missouri, beset by a difficult alliance with his Christian girlfriend in the face of orthodoxy, travels around the world and meets Siddharth at a cafe in Manali. The answer to their longings resides in Siddharth's letters and manuscript--the silent witnesses of the fate of two men and their love for each other. A Thousand Dreams Within Me Softly Burn explores the depths of love and the power of writing that helps the human soul triumph over loneliness, alienation, and shame.

Book Title

Negotiation Quotient

Subject/Category of the Book: Business, Negotiation, Psychology
Available format: E Book, Paper Book

Author & Name of Member: Anuj Jagannathan

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About The Book
About the Book

Negotiation is an essential life skill for everybody. I have been teaching negotiation for four+ years now. So I decided to write a book on this topic to share my efforts and research widely. It would be a great companion to help anybody navigate through all types of negotiations by following a structured process. My book combines the science (a three-phase process) of negotiation with the art (appropriate behaviors and relevant influencing techniques) of negotiation to provide an holistic understanding of what make negotiations effective. I have included several examples and stories from day to day life so that readers can relate to it better.

Book Title

Tarun Kumar

Subject/Category of the Book: Trusts and NGOs Ready Reckoner with Supplement
Available format: Paper Book

Author & Name of Member: Tarun Kumar

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About the Book

A Practice Guide for Professionals with Commentaries, Landmark Cases & Comparative Analysis | Updated till 6th October 2020

Book Title

Autobiography of a SII (SMALL INDIVIDUAL INVESTOR)

Subject/Category of the Book: Risk in speculating in Stock Market and MCX and dos and donots of the same
Available format: E Book

Author & Name of Member: RAJIV ARORA

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About the Book
About the Book

1. This book is on a subject which is one of the most complex subjects. This is a two-volume book (approx. 3200 pages) and discussion in this book is based on:
• Indian Statutory Provisions;
• OECD TP Guidelines;
• UN TP Manual; and
• More than 2000 ITATs, High Courts and Supreme Court’s decisions.
2. Book is divided in more than 1100 headings, sub headings etc. so that smallest aspect of the subject is discussed separately and in details.
3. The Author has made a humble attempt to discuss some of the pertinent and controversial topics, including the following:

Book Title

Transfer Pricing Theory & Practice – Indian Perspective

Subject/Category of the Book: Transfer Pricing
Available format: E-Book, Paper Book

Author & Name of Member: Hari Om Jindal

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About the Book
About the Book

1. This book is on a subject which is one of the most complex subjects. This is a two-volume book (approx. 3200 pages) and discussion in this book is based on:
• Indian Statutory Provisions;
• OECD TP Guidelines;
• UN TP Manual; and
• More than 2000 ITATs, High Courts and Supreme Court’s decisions.
2. Book is divided in more than 1100 headings, sub headings etc. so that smallest aspect of the subject is discussed separately and in details.
3. The Author has made a humble attempt to discuss some of the pertinent and controversial topics, including the following:

Book Title

Unlocking Personal guarantee provisions under IBC

Subject/Category of the Book: Insolvency and Bankruptcy Code – Law
Available Format: Paper Book

Author & Name of Member: CA Vineeta Maheshwari

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About the Book
About the Book

The Insolvency and Bankruptcy Code, 2016 (The Code) has given a new hope
of recovery and resolution of stressed assets to the creditors (including
banks) of the businesses, whose funds were stuck due to non-payment. The
main aim for the introduction of the Code was systematic and timely
recovery of stressed assets. Before the introduction of the Code, there
were a number of different legislations, each with its own set of regulators,
for the purpose. This led the creditor to be tangled in legal processes with little
or no hope for recovery.

Book Title

Hacking The Success Code: How To Achieve Success That Actually Makes You Happy

Subject/Category of the Book: It is not
Available Format: E-Book

Author & Name of Member: R. Srinivasan

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About the Book
About the Book

1. This book is on a subject which is one of the most complex subjects. This is a two-volume book (approx. 3200 pages) and discussion in this book is based on:
• Indian Statutory Provisions;
• OECD TP Guidelines;
• UN TP Manual; and
• More than 2000 ITATs, High Courts and Supreme Court’s decisions.
2. Book is divided in more than 1100 headings, sub headings etc. so that smallest aspect of the subject is discussed separately and in details.
3. The Author has made a humble attempt to discuss some of the pertinent and controversial topics, including the following:

Book Title

Cracking The People Code: How To Grow Your Value In The World Of Technology

Subject/Category of the Book: It is not
Available format: E Book

Author & Name of Member: R. Srinivasan

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About the Book
About the Book

Focusing on your work alone is no longer a recipe for success. At the very least you need to develop a mindset for success, heighten your visibility, build your communication and client management skills, manage your relationships at your workplace and leverage your annual appraisal to fast track your career growth.

In a granular manner, this book shows you how to build your unique selling proposition, exponentially increase your visibility, develop negotiation skills, improve your networking capability and become an expert at managing clients.

Book Title

Passing through the woods

Subject/Category of the Book: Poetry
Available format: E Book, Paper Book

Author & Name of Member: Saumya Rajan

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About the Book
About the Book

Passing through the woods is a compilation of 30 short poems inspired by real life instances and experiences of various individuals. The book aims to provide the readers, even the non poem lovers, a soothing and enjoyable experience by expressing feelings which are quite relatable to a person's day-to-day life in the simplest of words.

Book Title

Ind AS Simplified - A Comprehensive Commentary Explained with Illustrations

Subject/Category of the Book: Ind AS
Available format: E Book, Paper Book

Author & Name of Member: Dr. Anand J Banka

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About the Book
About the Book

This book is an attempt to make the understanding of the Ind AS simple through lucid explanations and illustrations for each concept. The book contains industry-wise impact study, easy and quick Referencer of standards, standard-wise list of exemptions and exceptions, comparison with accounting Standards (AS) and income computation and Disclosure standards (ICDS), and many more. This book also contains a significant number of practical issues. The views of Ind AS transition facilitation group (ITFG) of ICAI and educational materials issued by ICAI have also been duly considered while analysing the concepts and are accordingly presented in the book. Author believes this book will simplify the standards for the readers and also help them in implementing Ind AS. This book helps understand: what are Ind AS; how to transition to Ind AS from Indian GAAP; how Ind AS affects the key components of financial statements; how accounting information is to be disclosed in the financial statements; and much more.

Book Title

GST Impact on Real Estate Sector

Subject/Category of the Book: Indirect Taxation
Available format: E Book

Author & Name of Member: CA Shiva Goyal

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About the Book
About the Book

The Hand Book on Real Estate has been released to facilitate members and other stakeholders in understanding various provisions under GST law specifically for Real Estate Sector. GST Provisions for Real Estate Sector before & after 01.04.2019 has been discussed in detail.
This Material is basically an analysis on the GST law including Acts, rules, recent notifications, circulars or orders issued by the Government from time to time along with few FAQ’s, MCQ’s, Flowcharts, Diagrams and Illustrations etc. to make the reading and understanding easier and also to assist in resolving issues that the stakeholders may face while dealing with GST Specifically for Real Estate Sector

Book Title

Multilateral Instrument - An epitome

Subject/Category of the Book: International Taxation
Available format: E Book, Paper Book

Author & Name of Member: Shweta Gupta

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About the Book
About the Book

Multilateral Instrument is effective from April 1 2020 on most of the tax treaties of India. It becomes essential to understand it as Double Taxation Avoidance Agreements would no longer be applicable as before after its applicability. The book explains the principle and applicability on Indian treaties in simple and elucid manner

Book Title

Brahman : Philosophy, Origins, Roles, Duties, Responsibilities and Contribution

Subject/Category of the Book: Factual history and data
Available format: Paper Book

Author & Name of Member: Manindra Kumar Tiwari

About the Book
About the Book

All about Brahmans origin, roles responsibilities, philosophy and their duties.

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