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Member Articles


CBDT Notifies New Forms for Applying for Advance Ruling

Indian Central Board of Direct Taxes (‘CBDT’), vide notification 49/2022, notified new forms for applying for advance ruling. The form issued are Form No. 34C, 34D, 34DA, 34E, 34EA. The forms can be signed digitally. ...

IRS Issues Interim Guidance on 637 “G” Registration for Taxable Chemicals

Recent IRS guidance on registration tests for certain Form 637, Application for Registration (For Certain Excise Tax Activities), impacts taxpayers who are required to obtain a “G” registration under the reinstated S ...

Tax Havens and Transfer Pricing

ESCURA informs you that those taxpayers who carry out transactions or hold securities in countries or territories classified as tax havens, regardless of the amount and whether the transaction is carried out with a relat ...

Model 3 Declaration as of 2022

Circular Letter no. 20241 of April 1, 2022 In view of the legislative amendments made to the Personal Income Tax Code (CIRS) as a result of Law no. 75-B/2020, of 31 December, it was necessary to adjust the forms relatin ...

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