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Insights
Long-form perspectives on governance, finance, tax, and transformation — written by the people who do the work.
TaxThe e-invoicing extension the GST Council recommended on 8 October has started to become machinery. One of its two new supply types, RCMIMP, lands squarely on every Indian subsidiary that receives services from its own group abroad.
TaxMost coverage of the 8 October meeting leads with arrest powers. For a group headquartered outside India, four quieter decisions matter more — the export-of-services test, place of supply for work done on goods, SEZ and FTWZ deliveries, and how intellectual property is characterised.
Your statutory auditor is legally barred from preparing the schedules they will audit. Someone still has to prepare them — to audit standard, on a listed-company timetable. That gap is what pre-audit advisory exists to close.
The window is open until 31 December 2026. The hard work is not the filing — it is choosing the right category, valuing the asset under Rule 3, proving where the money came from, and understanding exactly what the immunity does not cover.
The legal route is well trodden. The real work lies in preserving tax neutrality and moving the business without breaking its contracts, licences or operating rhythm — and most of it has to be settled before the MCA application is filed.
A show cause notice is not a demand — it is the department's case, and you have the right to answer it. How to read the notice, protect your deadlines, and build a reply that can close the matter early.
Finance has outgrown the bookkeeper, but a full-time CFO feels premature. How to read the signals, what a fractional CFO actually does, and when the full-time hire becomes the right answer.
Succession is three transitions, not one — management, ownership, and the family itself. Why late starts fail, the instruments that help, and what starting actually looks like.
Effective governance is the difference between a board that ratifies management's decisions and one that genuinely strengthens them. A practical view on what good looks like.
Too many GCC programmes start with a location decision and work backwards. The organizations that succeed start with the operating model and the mandate.
Beyond the hype, AI is already changing how finance functions plan, close, and report. A grounded view of where it delivers value — and where it does not yet.
The UAE is one of the most accessible gateways to the wider MENA region — but a successful entry depends on getting a handful of structural decisions right early.
Tariffs, sanctions, and shifting trade rules have moved customs from a compliance back-office to a board-level risk. How to build resilience into your trade operations.
Cost discipline, smarter capital allocation, finance modernization, and resilience — the priorities defining the modern CFO's mandate, and how to sequence them.
The majority of large transformation programmes fail to deliver their intended value. The reasons are remarkably consistent, and largely avoidable.
VAT, GST, and similar regimes are easy to under-manage in a multi-jurisdiction group — and expensive to get wrong. A structured approach to indirect tax across borders.
