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...
Frustrated by the slow pace of discussions and anxious to mobilise revenue considering the Covid-19 pandemic, several countries have taken unilateral measures to...
Like most domestic laws and bilateral treaty networks that were established prior to the digital revolution, the international tax regime was built for...
Two key issues that will engage the attention of policymakers are the tax rates and the dispute settlement mechanismIt’s been a year since...
Traditional international tax law principles fail to account for the developments in technology that allow businesses to cater to market jurisdictions remotely In...
There appears to be a common wish list for all stakeholders in the new economic paradigm—that the Goods and Services Tax (GST) Council...
Days before the nationwide lockdown was announced, as part of the passage of the Finance Act 2020, Parliament proposed an ‘equalisation levy’ on...
The suspension of the Insolvency and Bankruptcy Code proceedings is grounded in preventing many liquidations which could burden the National Company Law Tribunal...
The Nafed-Alimenta judgment shows it might perhaps be time for Parliament to intervene and clarify the notion of public policy in the context...
Foreign investors should be aware of the tax changes in sovereign wealth funds and pension funds as Mukesh Butani, of BMR Legal, explains....
A recent ruling of the Rajasthan GST Authority for Advance Ruling in relation to goods and service tax liability on remuneration to company...