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ICAI has issued Domestic Dispute Mechanism for Cross Border Transaction which focuses on two major factors leading to uncertainty in taxation system i.e., dispute resolution and international taxation. Generally, tax uncertainty in disputes can be addressed through an effective domestic dispute mechanism and through an international tax treaty resolution mechanism.

Mechanism

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ICAI has issued Internal control manual for State owned universities as most of the state-owned universities are still following conventional method of accounting and doesn’t have an internal control system / manual, internal financial controls and Standard operating procedures in place to prevent, detect and control revenue leakages and wasteful expenditures.

A basic and scalable internal control system/manual has been developed with sound internal control framework, standard operating procedures & risk control matrices.

Manual

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ICAI has issued Educational Material on Valuation Standards which contains summary of ICAI Valuation Standard- 301 discussing the key requirements of the Standard in brief, Case Studies, Illustrations and the Frequently Asked Questions (FAQs) covering the issues, which are expected to be encountered frequently while implementing this Standard.

Educational Material

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