Our collection of resources based on what we have learned on the ground
Resources
Q&A
What is the state of India?s retail market and why does it represent such an ent...
- July 2014
- Free Access
With the number of potential Indian consumers well over one billion, retail in India presents a substantial opportunity for foreign investors. From 2010-2012 the sector grew by over 10 percent annually, with analysts predicting a compound annual grow...
Q&A
Why do many investors resort to acquisitions to establish operations in India, a...
- July 2014
- Free Access
Acquiring an existing Indian firm to facilitate entry into India offers advantages to foreign investors such as reduced supply chain and establishment costs, a pre-existing sales base and a rapid establishment of market position, to name a few. Howev...
Q&A
Quali sono le alternative alla manodopera cinese?
- July 2014
- Free Access
Negli ultimi anni la concorrenza per la produzione finalizzata all’esportazione sta iniziando a farsi sentire nei diversi paesi asiatici, ove i costi fissi sono generalmente inferiori rispetto alla Cina. Due paesi che rappresentano una valid...
Q&A
Quali aree di libero scambio sono presenti in Asia?
- July 2014
- Free Access
L’accordo ASEAN-Cina (ASEAN-Cina Free Trade Zone o ACFTA) è una convenzione tra la Cina e i 10 paesi membri dell’ASEAN. Tale convenzione azzera le tariffe su 7881 categorie di prodotti (90% dei prodotti importati). Questo azzera...
Q&A
Qual il maggior vantaggio di avere una societ con base nell?area ASEAN?
- July 2014
- Free Access
Una società con base nell’area ASEAN può trarre vantaggio non soltanto dalla riduzione delle imposte e dal libero scambio tra i paesi membri, ma anche da quelle attraenti convenzioni contro la doppia imposizione e per il libero...
Q&A
Cos? la Regional Comprehensive Economic Partnership (RCEP)?
- July 2014
- Free Access
La RCEP è un blocco commerciale di 16 paesi il quale includerà i 10 membri dell’ASEAN più Cina, India, Giappone, Corea del Sud, Australia e Nuova Zelanda. Una volta reso effettivo, avrà come effetto l’abbass...
Q&A
What are the two primary objectives associated with annual audit in India?
- June 2014
- Free Access
There are two primary objectives associated with annual audit in India. The first objective is for auditors to report to shareholders and the government whether or not the company’s balance sheet provides a true and fair reflection of its state...
Q&A
Are audit compulsory under Indian law and who are qualified to conduct annual au...
- June 2014
- Members Access
Audits of company accounts have been compulsory in India since the passing of the first Companies Act in 1913. Since then, the Institute of Chartered Accountants of India (ICAI), a statutory body established under the Chartered Accountants Act, 1949,...
Q&A
Why is it useful to conduct audit in India?
- June 2014
- Free Access
Other than complying to relevant laws mandating for audits, the importance of the audit process cannot be understated, as the results can be used for the following purposes: Helping investors know the financial health of the company; Assuring the...
Q&A
What does the financial statement of a company in India entail?
- June 2014
- Members Access
The financial statements should include a balance sheet, profit & loss account, cash flow statement and notes to accounts. Ensuring a company’s balance sheet provides a true and fair reflection of its current state of affairs requires an a...
Q&A
What do statutory audits in India entail?
- June 2014
- Free Access
Statutory audits are conducted to report the current state of a company’s finances and accounts to the Indian government and shareholders. Such audits are performed by qualified auditors working as external and independent parties. The audit re...
Q&A
What are the rules for tax audits in India?
- June 2014
- Members Access
Tax audits are required under Section 44AB of India’s Income Tax Act 1961. This section mandates that those whose business turnover exceeds INR 10 million, and those working in a profession with gross receipts exceeding INR 2.5 million, must ha...
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