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Taking ‘complex’ out of retail supply chain

DNMUM381146 | 1/12/2017 | Author : Bhupendra Kothari | WC :304



Given the influx of investments and ever complex supply chain, below are areas wherein Union Budget 2017 can address the industry’s concerns and create an alignment with global and local regulations:
Recently, Base Erosion Profit Shifting (BEPS) action plans were introduced in the Budget 2016. The upcoming Budget is expected to introduce further action plans. Accordingly, it is expected for India to align itself with global tax practices not only under the BEPS initiative but also in line with the recently introduced initiatives like Goods and Services Tax (GST), Indian Accounting Standards (Ind As), Income Computation and Disclosure Standards (ICDS), etc.
Complexity of the entire value chain and intertwined functions performed
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