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Dormant Companies: Global Filing Rules and the Case for Reform
What Is a Dormant Company? A dormant company is one that remains inactive or inoperative—typically not engaged in business-as-usual operations. The reasons may vary, but the key implication is reduced or suspended activity, which affects filing obligations before regulatory authorities. This has implications for regulatory filings, and interestingly, different countries approach dormancy in markedly different ways. Did you know that in some countries, a company can be dormant
Sreedeep
Oct 252 min read
Companies (Indian Accounting Standards) Amendment on OECD Pillar Two Rules - Key Aspects
The Central Government, in consultation with the National Financial Reporting Authority (NFRA), has amended the Companies (Indian...
Sreedeep
Sep 82 min read
Why Directors Must Keep Learning – And Why the Law Should Require It
Continuous learning is the new normal. With AI, data, and constant disruption shaping every industry, staying updated is not optional; it...
Sreedeep
Aug 214 min read
Why This Year’s Indian Income Tax Returns Need Extra Attention: Decoding Section 143 (iia)
Why This Year’s Indian Income Tax Returns Need Extra Attention: Decoding Section 143(iia)
Sreedeep
Jun 122 min read
Understanding the new 12.5% tax rate for Long-Term Capital Gains (LTCG)
Understanding the new 12.5% tax rate for Long-Term Capital Gains (LTCG)
Sreedeep
May 262 min read
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