Budget 2017 is likely to clarify the government’s position on Minimum Alternative Tax (MAT), General Anti Avoidance Rules (GAAR), Place of Effective Management (PoEM), Base Erosion and Profit Shifting (BEPS) and Income Computation & Disclosure Standards (ICDS). Rakesh Nangia, Managing Partner shares his views on Budget 2017: Why these five tax rules spook corporate India for Business Standard. Attached is link to the article http://www.business-standard.com/budget/article/budget-2017-why-these-five-tax-rules-spook-corporate-india-117011500819_1.html