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Fiscally transparent entities and the treaty entitlement conundrum—is it the end of the Indian linklater interpretation?

Introduction The controversy relating to the eligibility of tax treaty benefits to fiscally transparent entities has come up before courts around the world.[1] This article recapitulates

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Income-tax law: New layout, old provisions, but complexities remain

The debate to replace the extant 1961 Code has been around for over a decade, with the first serious attempt made by former finance minister,

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TAXATION BY CONSENSUS OR BY TYRANNY? HARISH SALVE & MUKESH BUTANI DISCUSS

CATEGORIES

  • Publications
  • Panel Discussions
  • News Articles
  • Podcast
  • India: GST
  • India: Income Tax
  • India: Legal
  • Insolvency and Bankruptcy
  • International Tax
  • Archives

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