In the evolutionary corridors of global commerce, tariffs and geopolitics intersect to shape long-term relationships among nations. The interim trade arrangement between India...

The OECD, in its publication on the Economic Outlook, identifies key metrics for the Indian macroeconomic landscape. The document identifies real GDP growth...

The Budget balances macro-economic reforms and public policy areas Late president APJ Abdul Kalam in his vision document, India 2020, envisioned India as...

Given the difficult balancing act of pushing growth and ensuring fiscal discipline, it is rare for a finance minister to get enough headroom...

Delivered on an extraordinary occasion which is bound to test the mettle of any Finance Minister – and thus both an onerous responsibility...

The Indian government today announced its budget proposals for 2021–22, including several key budget proposals that affect international taxation. The proposed amendments suggest...

Vodafone and India’s Offshore Indirect Transfer Tax: The saga continues  In September 2020, the Permanent Court of Arbitration at The Hague issued award...

Introduction In what could be labelled as the world’s worst economic deceleration since the great depression in 1930’s, the world economy is 2020...

Introduction One of the key reasons highlighted by OECD imploring the urgent need for consensus on digital tax under its Inclusive Framework were...

All eyes will be on Finance Minister Nirmala Sitharaman on February 1 when she presents the Union Budget 2021 considering the grim legacy...

The effect of the pandemic has not been confined to health and has extended to other interesting debates in various fields of law....

What follows is an attempt to view the facts of the case[4] and Court’s observations from the lens of global transfer pricing framework. A...