Tax is a financial charge or other duty imposed upon the taxpayer by the ruling government to fund various public expenditures. The Indian structure is very unique and complex when compared to the tax structure followed internationally so it important for the companies and foreign investors to understand it clearly with all its implications. Tax structuring is concerned with maximizing the tax advantages of the acquisition process so as to focus on developing tax efficient deal structures and also in structuring collateral. Hence it is mandatory for a company to understand the term ‘tax' deeply to attain maximum tax liability.
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