Harun Raaj & AssociatesHarun Raaj & Associates
Emerging

Emerging & Next-Gen Compliance | AI, ESG & Pillar Two

AI and VDA tax advisory, ESG/BRSR reporting, and Pillar Two GloBE minimum tax readiness for forward-looking businesses.

This hub is for emerging regulatory work where the rules are still evolving but the compliance risk is already real. It covers AI-driven tax issues, ESG reporting, and global minimum tax planning so clients can move early instead of reacting late.

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Focus Areas

What this hub covers

AI / VDA tax advisory and digital-economy issuesESG and BRSR reporting for listed and reporting entitiesPillar Two / GloBE minimum tax readiness for multinational groups
Statutory Anchors
Income Tax Act 2025SEBI BRSR Circular Feb 2023OECD Pillar Two Model RulesFinance Act 2022 (VDA / crypto u/s 115BBH)
Lifecycle Map

Typical engagement flow

Identify exposure

Check whether the client has AI, VDA, ESG, or multinational group exposure that needs forward-looking advice.

Map the rule set

Align the facts to the current statute, circular, and model-rule framework before drafting the answer.

Build the position

Prepare the advisory memo, reporting outline, or tax position with a clear evidence trail.

Stay current

Track the evolving rule set so the advice stays usable as the regulations move.

Services

Related services in this lifecycle

AI Tax Advisory

AI & Technology Tax Advisory

Tax advisory for AI-driven businesses — GST on AI/SaaS tools (OIDAR services), TDS on payment to overseas technology providers, PE exposure from AI tool usage, and VDA/token income tax characterisation.

AI TaxSaaS TaxDigital Economy
ESG Advisory

ESG & Sustainability Advisory

ESG and sustainability advisory — BRSR (Business Responsibility and Sustainability Report) disclosure under SEBI LODR Regulation 34, Core assurance, GHG emissions scope mapping, and third-party ESG data verification.

ESGBRSRSEBI LODR 34
Pillar Two / GloBE

Pillar Two — Global Minimum Tax (GloBE)

Pillar Two / GloBE (Global Anti-Base Erosion) advisory for multinational groups — 15% global minimum tax applicability (€750M threshold), Qualified Domestic Minimum Top-Up Tax (QDMTT) exposure, and Indian QMTT readiness.

Pillar TwoGloBEGlobal Minimum Tax
FAQs

Common questions

Do you help with AI and crypto tax issues?

Yes. AI-driven tax questions, OIDAR/SaaS issues, and VDA/crypto characterisation are part of this hub.

Can you support ESG and BRSR reporting?

Yes. We handle BRSR reporting and ESG disclosure support for reporting entities.

Do you advise on Pillar Two / GloBE?

Yes. We cover exposure analysis, threshold checks, and QDMTT readiness for multinational groups.

Is this only for listed companies?

No. It includes listed companies, MNEs, and technology-led businesses facing new regulatory questions.

Need the right filing or advisory path?

We can map the facts, confirm the statutory route, and move from draft to execution without the usual back-and-forth.

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