CA KAMAL GARG

The main purpose of any investment is to earn profit. This Article helps investors with all the basic information that they should know when investing in IPO.  Many investors, especially the small investors, do not have expertise/ knowledge/ information to take investment decisions. Investor: I want to invest in IPO Problem: But I don't know the whole process of an IPO, that's why I am not able to invest. I have so many questions also like, how do we have to invest in this, how are the shares are allotted? What is book building issue and what is fixed price issue? What is the role of Investment Banker and Underwriter?  Let's see answer to everything and clear our doubts: Our main focus will be on: The basic information that investors need to understand before investing The factors that should be considered before investing Detailed description of IPO Process, Pricing and Benefits of IPO Basis of shares allotment Procedure of applying in IPO Risks involved in IPO Future Outl

“Taxation” is highly complex and intriguing subject.  International Taxation due to its dynamic and ever-changing nature has always been a complex subject not only to study but to practice. Due to  increase in cross border transactions,  mergers and acquisitions,  e-commerce,  capital mobility and so on,  the taxation laws have become more and more complex.  This ever-increasing complexity in taxation laws of the global village has been a matter of consultations, dialogues, debate, discussions at various forums. The resultant of the same is identification of the concept of Base Erosion and profit shifting (BEPS) and the action points to resolve the issues. International Taxation is evolving in response to  globalization,  capital mobility and  the increased trade in services.  The progressive development that has taken place in recent years have allured the multi-national corporations to enter into all types of business and trade formats in India and be at its own or engaging through