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M2K ADVISORS
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M2K ADVISORS
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Double Tax Deduction for Internationalization (DTDI) Scheme

Singapore Singapore Knowledge Series

The scheme runs from 1 April 2012 through 31 December 2030. Companies can benefit either through the automatic route—where some […]

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Free Zone Persons: QFZP Conditions – Alert #3

UAE UAE Knowledge Series

In Alert #2, the focus was on the foundational QFZP conditions — presence in the Free Zone, substance requirements, and

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Free Zone Persons: QFZP Conditions – Alert #4

UAE UAE Knowledge Series

Summary In the fourth part of M2K’s UAE Corporate Tax Series, this alert continues to unpack the conditions required for

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Employment-Linked Incentive (ELI) Scheme – July 2025

Direct Tax India Tax Updates

To boost employment and improve workforce benefits in India, the Union Cabinet has approved the Employment-Linked Incentive (ELI) Scheme, effective

Employment-Linked Incentive (ELI) Scheme – July 2025 Read More »

Dematerialisation of Securities for Private Companies

Direct Tax India Tax Updates

The Ministry of Corporate Affairs (MCA) has expanded the scope of dematerialisation by notifying the Companies (Prospectus and Allotment of

Dematerialisation of Securities for Private Companies Read More »

Free Zone Persons: QFZP Conditions #2

UAE UAE Knowledge Series

The UAE’s Corporate Tax regime introduces a new layer of compliance for Free Zone businesses, with strict rules around qualifying

Free Zone Persons: QFZP Conditions #2 Read More »

Sales Tax on Software and SaaS

US Sales Tax Series USA

Sales tax rules in the U.S. are complicated enough — but throw software and SaaS into the mix, and it

Sales Tax on Software and SaaS Read More »

Free Zone Persons: QFZP Conditions #1

UAE

With the rollout of Corporate Tax in the UAE effective for fiscal years starting on or after July 1, 2023,

Free Zone Persons: QFZP Conditions #1 Read More »

US Sales Tax Alert #1 – Introduction to Sales and Use Tax

USA

Sales and use tax compliance in the United States presents a unique set of challenges for businesses. Unlike countries that

US Sales Tax Alert #1 – Introduction to Sales and Use Tax Read More »

Voluntary Disclosure Agreement

US Sales Tax Series USA

When a business realizes it may owe sales or use tax in a U.S. state where it wasn’t registered, things

Voluntary Disclosure Agreement Read More »

Registration & Compliances

US Sales Tax Series USA

Once a business establishes nexus in a state, registration for sales tax is usually required. This applies whether nexus arises

Registration & Compliances Read More »

Determining Nexus

US Sales Tax Series USA

Nexus is the legal link between a business and a state that determines whether the business must register, collect, and

Determining Nexus Read More »

Sales Tax Exemptions

US Sales Tax Series USA

Sales tax exemptions are an important but often misunderstood part of US sales and use tax compliance. They allow businesses

Sales Tax Exemptions Read More »

Situs of Sales

US Sales Tax Series USA

Sales and use tax in the United States is complicated because each state and locality sets its own rules, rates,

Situs of Sales Read More »

Reverse Flip from Singapore to India

India Tax Updates

Indian startups that once shifted their parent companies abroad for better funding access and regulatory ease are now making their

Reverse Flip from Singapore to India Read More »

Shopify Partners – Tax & Regulatory Landscape in India from Start to Exit

India Tax Updates

This blog is a practical guide for Shopify Partners in India, walking through the complete tax and regulatory journey—from setting

Shopify Partners – Tax & Regulatory Landscape in India from Start to Exit Read More »

Taxation in Kentucky

US State Tax Series USA

Kentucky has a well-defined tax system for corporations and pass-through entities, ensuring that all businesses operating in the state comply

Taxation in Kentucky Read More »

Taxation in Washington

US State Tax Series USA

Washington stands apart from most states in the U.S. because it does not impose a personal or corporate income tax.

Taxation in Washington Read More »

Taxation in West Virginia

US State Tax Series USA

West Virginia has a structured taxation system that applies differently to corporations and pass-through entities. C corporations are taxed directly

Taxation in West Virginia Read More »

Taxation in Wisconsin

US State Tax Series USA

Wisconsin imposes both corporate income and franchise taxes, alongside requirements for S corporations, partnerships, LLCs, and LLPs. The system ensures

Taxation in Wisconsin Read More »

Taxation in Wyoming

US State Tax Series USA

Wyoming is one of the most tax-friendly states in the U.S. because it does not impose a corporate income tax,

Taxation in Wyoming Read More »

Taxation in Tennessee

US State Tax Series USA

Understanding taxation in Tennessee is critical for businesses that operate within the state or have a substantial nexus here. Tennessee’s

Taxation in Tennessee Read More »

Taxation in Texas

US State Tax Series USA

Texas, known for its business-friendly environment, takes a different approach to taxation compared to many other states. While Texas does

Taxation in Texas Read More »

Taxation in Utah

US State Tax Series USA

Utah has a structured approach to business taxation that applies differently depending on the type of entity. Corporations, partnerships, and

Taxation in Utah Read More »

Taxation in Vermont

US State Tax Series USA

Vermont has a structured taxation system that applies to both corporations and business entities like S corporations, partnerships, and LLCs.

Taxation in Vermont Read More »

Taxation in Virginia

US State Tax Series USA

Virginia’s tax system has a clear framework for both corporations and pass-through entities. Corporations with income connected to Virginia must

Taxation in Virginia Read More »

Taxation in Rhode Island

Tax Updates

Rhode Island has a structured tax framework that applies to C corporations, S corporations, partnerships, LLCs, and LLPs conducting business

Taxation in Rhode Island Read More »

Taxation in South Carolina

US State Tax Series USA

South Carolina’s tax framework applies to a range of entities including C corporations, S corporations, partnerships, LLCs, and LLPs. C

Taxation in South Carolina Read More »

SM REIT Regulations – Updated

Direct Tax India Tax Updates

On 8th March 2024, SEBI officially notified the SM REIT (Small and Medium Real Estate Investment Trusts) Regulations to bring

SM REIT Regulations – Updated Read More »

Taxation in South Dakota

Tax Updates

South Dakota stands out among U.S. states for its simple and business-friendly tax structure. Unlike most states, South Dakota does

Taxation in South Dakota Read More »

Taxation in North Dakota

Tax Updates US State Tax Series USA

North Dakota has a structured system of taxation that applies to corporations, S corporations, partnerships, LLCs, and LLPs operating in

Taxation in North Dakota Read More »

Taxation in Ohio

US State Tax Series USA

Ohio takes a unique approach to business taxation. Unlike most states, it does not impose a corporate income tax or

Taxation in Ohio Read More »

Taxation in Oklahoma

Tax Updates

Oklahoma imposes several layers of taxation on businesses depending on their structure and operations. Corporations must pay franchise tax based

Taxation in Oklahoma Read More »

Taxation in Oregon

US State Tax Series USA

Oregon’s taxation system is distinct from many other states, combining the Corporate Activity Tax (CAT) with traditional corporate excise and

Taxation in Oregon Read More »

Taxation in Pennsylvania

US State Tax Series USA

Pennsylvania’s tax system imposes specific obligations on corporations and pass-through entities. C corporations are required to file a PA Corporate

Taxation in Pennsylvania Read More »

Section 43B(h) Disallowance for Payments to MSMEs

Direct Tax India

The Finance Act, 2023 introduced a new clause (h) under Section 43B of the Income Tax Act, 1961, reshaping how

Section 43B(h) Disallowance for Payments to MSMEs Read More »

Taxation in New York

US State Tax Series USA

New York State has one of the most complex tax structures in the United States, particularly for businesses operating as

Taxation in New York Read More »

Taxation in North Carolina

US State Tax Series USA

North Carolina’s tax system creates clear rules for corporations, S corporations, partnerships, and LLCs operating in the state. At its

Taxation in North Carolina Read More »

Taxation in New Mexico

US State Tax Series USA

Corporate Income & Franchise Tax New Mexico doesn’t let corporations slip under the radar. If you’re incorporated in the state,

Taxation in New Mexico Read More »

Taxation in New Hampshire

US State Tax Series USA

New Hampshire does not levy a general sales tax or personal income tax, but it does impose business taxes on

Taxation in New Hampshire Read More »

Taxation in Nevada

US State Tax Series USA

Nevada is one of the few states without corporate income tax, franchise tax, or personal income tax. However, businesses in

Taxation in Nevada Read More »

Taxation in Nebraska

US State Tax Series USA

Nebraska requires corporations and pass-through entities doing business or deriving income from the state to file annual tax returns. C

Taxation in Nebraska Read More »

Taxation in Missouri

US State Tax Series USA

Missouri requires corporations conducting business or earning income in the state to comply with corporate income and franchise tax rules.

Taxation in Missouri Read More »

Taxation in Montana

US State Tax Series USA

Montana requires C corporations and pass-through entities operating in the state to comply with specific tax rules. Corporations must file

Taxation in Montana Read More »

Taxation on Gains from Sale of Foreign Assets in Singapore (Companies)

Singapore Singapore Knowledge Series

Until recently, Singapore had remained one of the most attractive jurisdictions for companies handling international investments, particularly because of its

Taxation on Gains from Sale of Foreign Assets in Singapore (Companies) Read More »

Taxation in Mississippi

US State Tax Series USA

Mississippi imposes both corporate income tax and franchise tax on corporations operating in the state. Any C corporation incorporated in

Taxation in Mississippi Read More »

Decoding Singapore’s New Tax Regime on Sale of Foreign Assets

Singapore Singapore Knowledge Series

Until 31 December 2023, Singapore maintained a longstanding position—capital gains from the sale or disposal of both domestic and foreign

Decoding Singapore’s New Tax Regime on Sale of Foreign Assets Read More »

Bequest under a Will

India Succession Planning Series

This edition (#15) of the M2K Advisors Succession Planning Series explains the concept of bequest under a will—how it works,

Bequest under a Will Read More »

Taxation in Massachusetts

US State Tax Series USA

Massachusetts enforces a corporate excise tax system that applies to C corporations, S corporations, and entities with business activity in

Taxation in Massachusetts Read More »

Taxation in Minnesota

US State Tax Series USA

Minnesota imposes taxes on C corporations, S corporations, partnerships, LLCs, and LLPs that have a nexus with the state. Corporations

Taxation in Minnesota Read More »

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