Saturday , November 1, 2025 |   16:47:33 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
About Us Contact Us Newsletters
 
NEWS FLASH
 
Let's dive into PepsiCo case of Australia (See TII EDIT) I-T - Receipts derived from providing flight simulator services cannot treated as fee for technical services: ITAT (See Breaking News) I-T - If AE has been already remunerated at arm's length consideration basis TP principles in offshore sales, no further profits can be attributed to assessee: ITAT (See Breaking News) I-T - Technology embedded/ shrink wrapped in security software, cannot be characterised as rendering of technical service: ITAT (See Breaking News) TP - Concept of netting of overdue receivable against overdue payables comes into operation only in case where assessee is having overdue receivable and overdue payable from single AE or very same AE: ITAT (See Breaking News) Geopolitical tensions reshaping international cooperation in STI (See BRIEF) I-T - Reimbursement of communication & connectivity charges on cost to cost basis, does not attract TDS liability: ITAT (See Breaking News) I-T- Dividend Distribution Tax is tax on company's profits & not on dividend income of shareholders - provisions of DTAA do not apply to cap DDT; hence refund of excess DDT unwarranted: ITAT (See Breaking News) TP - Company engaged in manufacturing components for four wheeler in commercial and passenger vehicles category, cannot be compared to company which serves two wheeler vehicle industry: ITAT (See Breaking News) TP - Assessee which was providing SDS to its AE, company that was subsidiary having considerable brand value and turnover greater than assessee, could not have been accepted as comparable: ITAT (See Breaking News) CBDT notifies India-Qatar DTAA & Protocol TP - While bank guarantees issued by financial institutions to third-party independent entities are distinct in terms of risk profile from corporate guarantees issued between related parties, they are nonetheless functionally comparable: ITAT (See Breaking News) TP - There is no need to demonstrate need/ benefits ripen from any services rendered by AE: ITAT (See Breaking News) I-T - After amendment in Sec 40(a)(i), no disallowance under this section is to be made, if assessee has deposited TDS even in case of non-resident payee before due date of filing of return: ITAT (See Breaking News) TP - Differences in FAR analysis and turnover filter, calls for exclusion of comparable: ITAT (See Breaking News) I-T - If AO who had issued reopening notice u/s 148, was not having jurisdiction on case of assessee, then such notice becomes invalid due to jurisdictional defect: ITAT (See Breaking News) TP - No ALP adjustment with respect provision of non-binding investment advisory services is permitted by adding markup, if assessee was already reimbursed at cost plus 22% basis by its AE for such services: ITAT (See Breaking News) I-T - Payment of transponder service fees are not liable to TDS u/s 195: ITAT (See Breaking News) I-T - AO shall not disallow assessee's claim of payment of Cess by merely observing that expenses claimed in nature of Cess are not allowable as per Sec 40A(ii), without identifying exact nature of such ‘Cess': ITAT (See Breaking News) TP - Market value of power supplied by CPP to industrial unit shall be computed by considering rate at which State Electricity Board supplied power to industrial consumers in open market and not by comparing it with rates sold to Electricity Board: ITAT (See Breaking News) I-T - If AO has applied his discretion and reached plausible conclusion based on material on record, then revisionary authority cannot invoke sec 263 merely because it holds different opinion: ITAT (See Breaking News)
 
TII SEARCH
 
 
   
Home >> News Brief
 

ADB to support its fragile, conflict-affected members
By TII News Service
Jun 15, 2021 , Manila

    

THE Asian Development Bank (ADB) on Tuesday said it has launched a new Fragile and Conflict-Affected Situations and Small Island Developing States Approach (FSA) to guide its support for its most vulnerable Developing Member Countries (DMCs).

The approach introduces flexible processes and procedures that will allow ADB to tailor interventions to the specific challenges of Fragile and Conflict-Affected Situations (FCAS) and Small Island Developing States (SIDS), with the goal of improving project results.

"The FSA will change the way ADB designs, implements, and monitors projects in its most fragile DMCs," said ADB Advisor for FCAS Mr Samuel Tumiwa.

This will be done by expanding training for staff to work more effectively in these countries and through the introduction of tools such as fragility and resilience assessments that will provide project planners and country teams with a comprehensive overview of risks and factors that affect resilience, such as climate change, weak governance, and conflict.

ADB is the first multilateral development bank to bring FCAS and SIDS together under a single operational approach. The FSA Action Plan, 2021–2025, comprises the following operational approaches: applying risk-informed decision-making; improving FCAS and SIDS classification criteria; assessing fragility and resilience; integrating FCAS and SIDS contexts into planning and implementation processes; developing analytics and knowledge products; strengthening ADB’s capacity for operating in FCAS and SIDS; expanding partnerships and coordination with DMCs; increasing innovative private sector engagement; and adopting a communication and engagement strategy.

Countries are classified as FCAS based on an assessment of the quality of macroeconomic management, coherence of structural policies, the degree to which policies and institutions promote equity and inclusion, quality of governance and public sector management, and performance of concessional assistance project portfolio.

ADB classifies 11 countries as FCAS: Afghanistan, the Federated States of Micronesia (FSM), Kiribati, the Lao People’s Democratic Republic, the Marshall Islands, Myanmar, Nauru, Papua New Guinea, Solomon Islands, Timor-Leste, and Tuvalu.

Sixteen ADB DMCs identify themselves as SIDS: the Cook Islands, the FSM, Fiji, Kiribati, Maldives, the Marshall Islands, Nauru, Niue, Palau, Papua New Guinea, Samoa, Solomon Islands, Timor-Leste, Tonga, Tuvalu, and Vanuatu.

More than 500 stakeholders contributed to the development of the FSA through their participation in consultations from September, 2020 to March, 2021. Participants included government counterparts from FCAS and SIDS countries, bilateral development agencies, civil society organisations, representatives of multilateral development banks, and key ADB departments and sector and thematic groups.

 
 
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI TII
  • DTAA
  • Circulars (I-T Act, 1922)
  • Limited Treaties
  • Other Treaties
  • TIEAs
  • Notifications
  • Circulars
  • Relevant Sections of I-T Rules,1962
  • Instructions
  • Administrative Orders
  • DRP Panel
  • I-T Act, 1961
  • MLI
  • Relevant Portion of I-T Act,1922
  • GAAR
  • MAP
  • OECD Conventions
  • Draft Guidelines
  • DTC Bill
  • Committee Reports
  • FATCA
  • Intl-Taxation
  • Finance Acts
  • Manual on EoI
  • UN Model Taxation
  • Miscellaneous
  • Cost Inflation Index
  • Union Budget
  • Information Security Guidelines
  • APA Annual Report
  • APA Rules
  • Miscellaneous
  • Relevant Sections of Act
  • Instructions
  • Circulars
  • Notifications
  • Draft Notifications
  • Forms
  • TP Rules
  • APA FAQ
  • UN Manual on TP
  • Safe Harbour Rules
  • US Transfer Pricing
  • FEMA Act
  • Exchange Manual
  • Fema Notifications
  • Master Circulars
  • Press Notes
  • Rules
  • FDI Circulars
  • RBI Circulars
  • Reports
  • FDI Approved
  • RBI Other Notifications
  • FIPB Review
  • FEO Act
  • INTELLECTUAL PROPERTY
  • CBR Act
  • NBFC Report
  • Black Money Act
  • PMLA Instruction
  • PMLA Bill
  • FM Budget Speeches
  • Multimodal Transportation
  • Vienna Convention
  • EXIM Bank LoC
  • Manufacturing Policy
  • FTDR Act, 1992
  • White Paper on Black Money
  • Posting Policy
  • PMLA Cases
  • Transfer of Property
  • MCA Circular
  • Limitation Act
  • Type of Visa
  • SSAs
  • EPFO
  • Acts
  • FAQs
  • Rules
  • Guidelines
  • Tourist Visa
  • Notifications
  • Arbitration
  • Model Text
  • Agreements
  • Relevant Portion of I-T Act
  • I-T Rules, 1962
  • Circulars
  • MISC
  • Notification
  • About Us
  • Contact Us
  •  
     
    A Taxindiaonline Website. Copyright © 2010-2025 | Privacy Policy | Taxindiainternational.com Pvt. Ltd. OPC All rights reserved.