What the Budget could hold in store when it comes to tax rules like GAAR, MAT, PoEM, BEPS and ICDS.
 
Budget 2017 is likely to clarify the government’s position on Minimum Alternative Tax (MAT), General Anti Avoidance Rules (GAAR), Place of Effective Management (PoEM), Base Erosion and Profit Shifting (BEPS) and Income Computation & Disclosure Standards (ICDS), writes Sudipto Dey.