IOSR-JEF   Volume-2 ~ Issue-5

Abstract: In an apparent response to the global economic crisis which pulled down many global banks and exposed multiple weaknesses in regulation and banking structures, the Basel Committee on Banking Supervision agreed to new rules on the minimum level (capital ratio) and composite structure of Banks capital on the 12th of September, 2010. Broadly speaking, the new rules which are widely referred to as Basel III still stipulate a minimum Total Capital Ratio of 8%. However, in addition to increasing the portion of the 8% requirement that is Core Tier 1 Capital (from 2% to 4.5%),

Abstract: International migration is considered to be an important livelihood strategy for the people of Bangladesh. This paper investigates natures and trends of migration and remittance flows of Bangladesh in the last years considering FY 2001-2002 to FY 2012-2013. This is an exploratory type of research based on secondary data generated from various reports of government and non- government organizations and of various publication of home and abroad. It is found that from FY2001-2002 to FY 2007-08 both the migration and remittance flows show an increasing trend but after this period it is showed a decreasing trend. The current research paper has identified various reasons behind this. Study also identifies that about 70 percent of total exports are in different countries of Middle East and most of the remittance also come from Middle East. It is also observed that t due to different reason, the opportunity of manpower export to Middle East region is reducing. Therefore, for increasing the reserve as well as boosting up economic development through remittance flow, government of Bangladesh should come forward to search new scopes of manpower export.

Key Words: Bangladesh, Government, International Migration, Migration, Remittance.

Abstract: Corporate restructuring is defined as a fundamental change in direction and strategy for an organization, which affect the way in which the organization is structured. Corporate restructuring brings the substantial changes in top and bottom level of an organization. The pace of corporate restructuring has increased since the beginning of liberalization era. Due to enhanced competition, FDIs, globalization, free flow of capital across the countries and breaking of trade barriers Mergers and Acquisitions have become more popular in recent times. Mounting pressure to seek Alternative Avenue of growth is turning corporate structuring into mainstream corporate issue.Integration decisions are often justified by the synergies they create. MERGER is one of the most common forms of non-organic corporate restructure.Corporate structuring was the preferential path adopted by companies to increase their profits and streamline their functioning in the competitive scenario. The concept of reverse merger has emerged as a magical talisman for corporate restructuring and hence saving corporate tax. This paper is an attempt to analyze the prevalence of reverse merger in India and its implications on corporate tax.
Key words:Taxation, Merger, Reverse Merger, corporate Restructuring