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#TaxmannUpdates #TaxmannBudget #Budget2025 #UnionBudget #TaxPayers #BudgetImpact #TransferPricing #InternationalTaxation In this video, Aseem Chawla – Senior Advocate, provides an in-depth analysis of the latest amendments in Transfer Pricing and International Taxation as introduced in the Union Budget 2025. He discusses the key changes, including: • Scheme of Transfer Pricing and International Taxation • Changes in Framework ◦ Harmonization of Significant Economic Presence with reference to with Business Connections ◦ Rationalization of transfer pricing provisions for carrying out Multi-Year Arm’s Length Price Determination ◦ Amendment in Definition of “Capital Assets”- Securities held by Investment Fund ◦ Amendment related to Exempt Income of Non-Residents- Incentive to International Financial Services Centre (“IFSC”) ◦ Scheme of presumptive taxation for Non-Resident Electronics Manufacturing Facility ◦ Rationalization of Taxation of Capital Gains on transfer of Capital Assets by Non-Residents _______________________________________________________________________________________________ MUST READ: • Detailed Document of Taxmann’s Key Recommendations & Expectations from the Union Budget 2025-26: https://taxmann.social/Oaf2g • Highlights of the Finance Bill 2025: https://taxmann.social/lanVU ________________________________________________________________________________________________ Essentials for the Union Budget 2025-26: • Start your Pre-Budget | Budget | Post-Budget Journey with Taxmann's special website for the Union Budget: https://taxmann.social/Waf1f • Taxmann's Budget [Income-tax | GST | Customs] – 2025-26: https://taxmann.social/haf0H ___________________________________________________________________________________________ Bonus: • Get Real-time Updates & Analysis of the Experts: https://taxmann.social/Waf1f • Get a 7-days free trial for Taxmann.com | Research: https://www.taxmann.com/research • Introducing Taxmann.com | Practice Your virtual legal advisor that helps you understand complex legal concepts and enables you to give instant & best-in-class advice to your clients. This platform delivers complete, updated, accurate, and authentic content in a simple language that is easy to understand. Start your search on any concept of the Law using keywords or section no.: https://www.taxmann.com/practice • All Taxmann Books now come with a 15-Mins Free Trial! Get Started Now! http://taxmann.com/virtualbooks/library ___________________________________________________________________________________________ Like our Content? Follow Us for More! • Follow us on LinkedIn: / taxmann • Follow us on Twitter: / taxmannindia • Follow us on WhatsApp Channel: https://whatsapp.com/channel/0029VaCe... • Subscribe us on Telegram Channel: https://t.me/taxmannprofessionals • Follow us on Google News: https://news.google.com/publications/... • Follow us on Instagram: / taxmannindia • Follow us on Threads: https://www.threads.net/@taxmannindia • Like us on Facebook: / taxmannindia • Introducing the TAXMANN's PODCAST! | Your Hands-free Weekly Update on Everything Tax & Corporate Laws | Listen Now! https://thetaxmannpodcast.buzzsprout.com ___________________________________________________________________________________________