Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
SEBI amends the municipal debt securities framework by defining "retail individual investor" and clarifying "working day" for bid periods and post-issue listing timelines. It introduces a separate regime for ESG debt securities by linking compliance to the Non-Convertible Securities Regulations, and adds a pooled financing provision for special purpose vehicles under the Pooled Finance Development Fund Scheme, requiring constituent municipalities' agreements and disclosure. The amendments also expand permitted electronic advertising, require a national-daily notice with QR code and link, allow specified investor incentives only to initial allottees, update disclosure schedules for refinancing and SPV issues, and strengthen offer-document, financial, litigation, borrowing and risk-factor disclosures.
SEBI amends the municipal debt securities framework by defining "retail individual investor" and clarifying "working day" for bid periods and post-issue listing timelines. It introduces a separate regime for ESG debt securities by linking compliance to the Non-Convertible Securities Regulations, and adds a pooled financing provision for special purpose vehicles under the Pooled Finance Development Fund Scheme, requiring constituent municipalities' agreements and disclosure. The amendments also expand permitted electronic advertising, require a national-daily notice with QR code and link, allow specified investor incentives only to initial allottees, update disclosure schedules for refinancing and SPV issues, and strengthen offer-document, financial, litigation, borrowing and risk-factor disclosures.
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