The Hindu Business Line : Saturday, December 15, 2007

EDITORIAL
Bali roadmap
It would be suicidal for the international community not to agree on the Bali prescription, especially on the ground of contributions from the rich. More

TAXATION
Key findings of ‘tax risk’ survey 2007
Three of the five organisations felt that ‘unpredictable ruling’ by tax administrator is the most important factor contributing to tax risk challenges in the present scenario. Nearly ... More

Accounting for customer loyalty programme
The IFRIC has come out with the interpretation that credits granted are to be accounted for as a separate component of the initial sales transaction in which the award credits are granted. More

RBI & OTHER CENTRAL BANKS
Can the Banco Del Sur fulfil Chavez’s dream?
The Banco Del Sur is part of Mr Hugo Chavez’s new political philosophy. The bank is seen as an alternative source of development finance free from the Fund/Bank baggage. Though the details haven’t been fleshed out, it remains to be seen w hether the entity can survive on state funding alone, says K. SUBRAMANIAN. More

INTERVIEW
We need to mature in tax law admin
Tax laws in many countries tend to be complex, but with India beginning to occupy an increasingly important place on the world stage, the benchmark for comparison has to be changed, says Mr Ketan DalalMore

INCOME TAX
Review of Tribunal’s order
By its very nature, the power to rectify a mistake would not result in the recall and review of the order sought to be rectified. More

Capital gains of non-residents from Indian assets
The Income-Tax Act extends to the whole of India, that is, the territory of India mentioned in the Constitution and the territorial waters, continental shelf, etc (Section 2(25A) of the Income-Tax Act, 1961). If two persons who are residing ... More

BOOKS
Riches to riches across generations
One of the primary purposes of a structured approach to family asset and wealth management is to minimise taxes wherever possible, says Mark Haynes Daniell in Strategy for the Wealthy Family ( More

LETTERS

Agrarian crisis

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P-Note blues

Union Budget 2007-08

Railway Budget 2007-2008

Economic Survey 2006-2007

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India is not risky, says RBI Governor

Coal India hikes prices by 10%

India, Hong Kong plan double tax avoidance pact

Raising entry fee for new entrants unfair: RCom

Looking back
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