Marketing support and subcontracted client contracts: no agency permanent establishment under Article 5 DTAA; arm's-length pricing bars profit attribu...
Regulations amend the 2014 framework for research analysts by expanding applicability to persons associated with research services and revising eligibility and certification requirements. Educational criteria now allow either a graduate degree with NISM-accredited certification (including CFA charter holders) or specified NISM postgraduate programs. Mandatory periodic renewal of relevant NISM certification is imposed on individual analysts, principal officers, employed analysts, associated persons, and partners in research analyst firms, within the certificate validity period or three years of registration. Form A is amended to route applications via a Board-recognized supervisory body, update required contact and address details, require disclosure of number and qualifications of persons associated with research services, and mandate a declaration of adequate infrastructure.
Regulations amend the 2014 framework for research analysts by expanding applicability to persons associated with research services and revising eligibility and certification requirements. Educational criteria now allow either a graduate degree with NISM-accredited certification (including CFA charter holders) or specified NISM postgraduate programs. Mandatory periodic renewal of relevant NISM certification is imposed on individual analysts, principal officers, employed analysts, associated persons, and partners in research analyst firms, within the certificate validity period or three years of registration. Form A is amended to route applications via a Board-recognized supervisory body, update required contact and address details, require disclosure of number and qualifications of persons associated with research services, and mandate a declaration of adequate infrastructure.
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