This book provides a comprehensive guide to India's regulatory framework on foreign exchange, including the Foreign Exchange Management Act (FEMA), related rules and regulations, and amendments up to July 2016. It includes section-by-section commentary on FEMA, discussions of rules and regulations as applied to different entities, and guidance for practitioners. The book also contains a CD with all relevant notifications and circulars from 1999 to 2015 to serve as a single reference source on foreign exchange management in India.
The document provides frequently asked questions and answers regarding Alternative Investment Funds (AIFs) regulated by SEBI. It defines an AIF and explains the different categories of AIFs. It also summarizes the registration process, operational requirements, and reporting obligations for AIFs. Key points covered include types of AIFs, minimum investment amounts, sponsorship requirements, and disclosure obligations to investors.
Alternate investments - Other Asset classesBFSI academy
This document discusses various types of alternative investments that can be used to diversify an investment portfolio beyond traditional stocks and bonds. It describes private equity, real estate, commodities, and art/antiques as common alternative investment classes. For each class, it provides details on investment vehicles, strategies, and limitations to consider. Private equity is structured through limited partnerships that invest capital over fund life cycles. Real estate exposure can come through direct property purchases, real estate funds, or real estate investment trusts. Commodities can be invested in physically or through commodity derivatives.
ACfPU Seminar on Alternative Investments - The Art of Investing in ArtJonas Almgren
How online is revolutionising the art market and how it affects art investment. Understanding the changing landscape as a new class of art collectors enters the art market with new online and mobile tools while expecting effectiveness and transparency.
The document discusses art as an alternative investment option. It provides an overview of wealth reports from 2010 that show art and collectibles were attractive investments for high net worth individuals seeking tangible assets. The document then covers various aspects of investing in Indian art including its history, participants in the art market, relevant tax laws, valuation methods, and tips for purchasing art.
This is presentation being presented by Shivi Aggarwal, Radhika Gupta, Sweta Agarwal and Madhusudan Partani Students of FORE School of Management ( FMG-18).
It evaluates Art and Colectables as Alternative Investment. Also covers the Participants, Valuation of Art, Insurance, Tax Aspects.....
This document discusses 3 techniques to rank higher on Google search results through backlinks:
1) Use tools like Soovle and Google Trends to find keywords with low competition.
2) Get 10+ backlinks in 2 hours using Scoop.it, a content curation tool, by suggesting links and building relationships with curators.
3) Get links from journalists through HARO, a service where journalists request expert sources. By responding to queries, you can get quoted and linked in journalist articles.
This book provides a comprehensive guide to India's regulatory framework on foreign exchange, including the Foreign Exchange Management Act (FEMA), related rules and regulations, and amendments up to July 2016. It includes section-by-section commentary on FEMA, discussions of rules and regulations as applied to different entities, and guidance for practitioners. The book also contains a CD with all relevant notifications and circulars from 1999 to 2015 to serve as a single reference source on foreign exchange management in India.
The document provides frequently asked questions and answers regarding Alternative Investment Funds (AIFs) regulated by SEBI. It defines an AIF and explains the different categories of AIFs. It also summarizes the registration process, operational requirements, and reporting obligations for AIFs. Key points covered include types of AIFs, minimum investment amounts, sponsorship requirements, and disclosure obligations to investors.
Alternate investments - Other Asset classesBFSI academy
This document discusses various types of alternative investments that can be used to diversify an investment portfolio beyond traditional stocks and bonds. It describes private equity, real estate, commodities, and art/antiques as common alternative investment classes. For each class, it provides details on investment vehicles, strategies, and limitations to consider. Private equity is structured through limited partnerships that invest capital over fund life cycles. Real estate exposure can come through direct property purchases, real estate funds, or real estate investment trusts. Commodities can be invested in physically or through commodity derivatives.
ACfPU Seminar on Alternative Investments - The Art of Investing in ArtJonas Almgren
How online is revolutionising the art market and how it affects art investment. Understanding the changing landscape as a new class of art collectors enters the art market with new online and mobile tools while expecting effectiveness and transparency.
The document discusses art as an alternative investment option. It provides an overview of wealth reports from 2010 that show art and collectibles were attractive investments for high net worth individuals seeking tangible assets. The document then covers various aspects of investing in Indian art including its history, participants in the art market, relevant tax laws, valuation methods, and tips for purchasing art.
This is presentation being presented by Shivi Aggarwal, Radhika Gupta, Sweta Agarwal and Madhusudan Partani Students of FORE School of Management ( FMG-18).
It evaluates Art and Colectables as Alternative Investment. Also covers the Participants, Valuation of Art, Insurance, Tax Aspects.....
This document discusses 3 techniques to rank higher on Google search results through backlinks:
1) Use tools like Soovle and Google Trends to find keywords with low competition.
2) Get 10+ backlinks in 2 hours using Scoop.it, a content curation tool, by suggesting links and building relationships with curators.
3) Get links from journalists through HARO, a service where journalists request expert sources. By responding to queries, you can get quoted and linked in journalist articles.
This presentation summarizes key aspects of India's proposed Integrated Goods and Services Tax (IGST) and Compensation Draft Law. It introduces IGST as a new tax that will be levied on all inter-state supplies of goods and services at a rate equal to the sum of the CGST and SGST rates. It outlines provisions regarding the place of supply for determining whether a transaction is intra-state or inter-state. Input tax credit rules and the ability to claim a refund for zero-rated supplies are also summarized. The presentation provides an overview of the major components of India's proposed nationwide GST framework.
International Best Tax practices in India || An Article by CA. Sudha G. BhushanTAXPERT PROFESSIONALS
The document summarizes new tax provisions introduced in the Indian Budget of 2017 relating to international best practices. Key points include:
1) Thin capitalization rules were introduced to limit interest deductions for loans between related parties to 30% of EBITDA. This aims to prevent profit shifting through excessive interest payments.
2) Secondary adjustment rules were introduced to ensure consistency between transfer pricing adjustments and actual profits. If a primary transfer pricing adjustment is made, the excess cash must be received within a specified time or interest will apply.
3) Clarification was provided on determining a company's tax residence based on its place of effective management. This aims to prevent artificial shifting of control/management to avoid residential status in India
The document provides an overview of key proposals in the Indian Union Budget for 2017, including:
- Reducing personal income tax rates for individuals earning between 2.5-5 lakhs INR from 10% to 5%.
- Introducing a 10% surcharge on individuals earning between 50 lakhs-1 crore INR.
- Reducing the holding period for long term capital gains tax on immovable property from 3 to 2 years.
- Reducing the corporate tax rate for small companies with turnover under 50 crores INR in FY 2016 to 25%.
- Proposing changes to promote digital payments for small unorganized businesses.
This document provides a summary of key points from a presentation on the Indian Budget 2017:
1. The presentation covered topics such as the shifting of the budget date, goods and services tax, demonetization, and the government's agenda for the coming year focused on farmers, rural development, youth, infrastructure and more.
2. Digital India, an initiative to connect rural areas and increase digital access, was discussed along with India's growing economic competitiveness on the global stage.
3. Key aspects of the general anti-avoidance rule (GAAR) and place of effective management (POEM) for determining corporate tax residency were summarized, including examples.
A Guide to SlideShare Analytics - Excerpts from Hubspot's Step by Step Guide ...SlideShare
This document provides a summary of the analytics available through SlideShare for monitoring the performance of presentations. It outlines the key metrics that can be viewed such as total views, actions, and traffic sources over different time periods. The analytics help users identify topics and presentation styles that resonate best with audiences based on view and engagement numbers. They also allow users to calculate important metrics like view-to-contact conversion rates. Regular review of the analytics insights helps users improve future presentations and marketing strategies.
Each month, join us as we highlight and discuss hot topics ranging from the future of higher education to wearable technology, best productivity hacks and secrets to hiring top talent. Upload your SlideShares, and share your expertise with the world!
Not sure what to share on SlideShare?
SlideShares that inform, inspire and educate attract the most views. Beyond that, ideas for what you can upload are limitless. We’ve selected a few popular examples to get your creative juices flowing.
SlideShare is a global platform for sharing presentations, infographics, videos and documents. It has over 18 million pieces of professional content uploaded by experts like Eric Schmidt and Guy Kawasaki. The document provides tips for setting up an account on SlideShare, uploading content, optimizing it for searchability, and sharing it on social media to build an audience and reputation as a subject matter expert.
This presentation summarizes key aspects of India's proposed Integrated Goods and Services Tax (IGST) and Compensation Draft Law. It introduces IGST as a new tax that will be levied on all inter-state supplies of goods and services at a rate equal to the sum of the CGST and SGST rates. It outlines provisions regarding the place of supply for determining whether a transaction is intra-state or inter-state. Input tax credit rules and the ability to claim a refund for zero-rated supplies are also summarized. The presentation provides an overview of the major components of India's proposed nationwide GST framework.
International Best Tax practices in India || An Article by CA. Sudha G. BhushanTAXPERT PROFESSIONALS
The document summarizes new tax provisions introduced in the Indian Budget of 2017 relating to international best practices. Key points include:
1) Thin capitalization rules were introduced to limit interest deductions for loans between related parties to 30% of EBITDA. This aims to prevent profit shifting through excessive interest payments.
2) Secondary adjustment rules were introduced to ensure consistency between transfer pricing adjustments and actual profits. If a primary transfer pricing adjustment is made, the excess cash must be received within a specified time or interest will apply.
3) Clarification was provided on determining a company's tax residence based on its place of effective management. This aims to prevent artificial shifting of control/management to avoid residential status in India
The document provides an overview of key proposals in the Indian Union Budget for 2017, including:
- Reducing personal income tax rates for individuals earning between 2.5-5 lakhs INR from 10% to 5%.
- Introducing a 10% surcharge on individuals earning between 50 lakhs-1 crore INR.
- Reducing the holding period for long term capital gains tax on immovable property from 3 to 2 years.
- Reducing the corporate tax rate for small companies with turnover under 50 crores INR in FY 2016 to 25%.
- Proposing changes to promote digital payments for small unorganized businesses.
This document provides a summary of key points from a presentation on the Indian Budget 2017:
1. The presentation covered topics such as the shifting of the budget date, goods and services tax, demonetization, and the government's agenda for the coming year focused on farmers, rural development, youth, infrastructure and more.
2. Digital India, an initiative to connect rural areas and increase digital access, was discussed along with India's growing economic competitiveness on the global stage.
3. Key aspects of the general anti-avoidance rule (GAAR) and place of effective management (POEM) for determining corporate tax residency were summarized, including examples.
A Guide to SlideShare Analytics - Excerpts from Hubspot's Step by Step Guide ...SlideShare
This document provides a summary of the analytics available through SlideShare for monitoring the performance of presentations. It outlines the key metrics that can be viewed such as total views, actions, and traffic sources over different time periods. The analytics help users identify topics and presentation styles that resonate best with audiences based on view and engagement numbers. They also allow users to calculate important metrics like view-to-contact conversion rates. Regular review of the analytics insights helps users improve future presentations and marketing strategies.
Each month, join us as we highlight and discuss hot topics ranging from the future of higher education to wearable technology, best productivity hacks and secrets to hiring top talent. Upload your SlideShares, and share your expertise with the world!
Not sure what to share on SlideShare?
SlideShares that inform, inspire and educate attract the most views. Beyond that, ideas for what you can upload are limitless. We’ve selected a few popular examples to get your creative juices flowing.
SlideShare is a global platform for sharing presentations, infographics, videos and documents. It has over 18 million pieces of professional content uploaded by experts like Eric Schmidt and Guy Kawasaki. The document provides tips for setting up an account on SlideShare, uploading content, optimizing it for searchability, and sharing it on social media to build an audience and reputation as a subject matter expert.