A recent outcome of the World Trade Organization’s (WTO) decision at its 14th Ministerial Conference in Yaoundé to operationalise “baseline” digital trade rules...
In order to appreciate the importance of the international trade to economic development, it is pertinent to note the observation of Joseph Stiglitz...
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...
OECD has not been able to get a consensus as its one-size-fits-all approach is fundamentally at odds with the inherent attributes of the...
The onset of the goods and services tax, notwithstanding its tax-unification benefits and reformative impact, has been mired in controversies. Especially, the wide-ranging...
The Permanent Court of Arbitration at The Hague has issued its award allowing the claim of Vodafone against the Government of India. The...
Last week, the PM unveiled the Taxpayer Charter with a twin-fold document containing 14-point obligations of the Revenue and 6-point duties of the...
The debate on Goods and Services Tax compensation for states, earlier discussed in hushed tones, has now assumed centerstage. It was expected that...
The Taxpayer Charter unveiled by the Hon’ble Prime Minister Narendra Modi today marks an important milestone in our nation’s history. It enjoins the...