Trends and Developments The Latest in Transfer Pricing Law in India Transfer pricing (TP) regulations were introduced in India in 2001. The law has consistently
Introduction The year 2024 has etched itself in history as the warmest year globally since 1850.[1] This stark reality is an essential reminder the challenges
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
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
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,
India is one of the fastest-growing large economies in the world, helped by a demographic profile that supports its ambition to become a developed nation.
At a time when the gross domestic product growth is slowing, and domestic consumption and private investments are not displaying spirited animal trends,...
FM’s Budget speech earmarked ‘taxation’ as a dominant pillar to guide India through a reformatory phase Outlays, outcomes, and outposts-the triumvirate of ‘O’s,...
The present regime is competitive and levels the playing field Source: Financial Express The principle of horizontal equity in taxation predicates that passive...
Govt is duty-bound to discourage political parties from accessing and spending unaccounted income Source: Financial Express Has the time come to amend laws...
The year 2016 will undoubtedly be commemorated for tectonic changes in the global and domestic environment, including Brexit, election of Donald Trump as...
Business Standard Year 2016 will stand out as a year of reckoning insofar as the Indian and global tax policy landscape is concerned....
I will be speaking at the International Taxation Conference 2016 in Mumbai today and will by sharing my thoughts on Multilateral Instrument –...
The decision of the nine-judge SC bench on entry taxes doesn’t address trade nuances Source: Financial Express Last week, a nine-judge bench of...
Source: Business Standard The Income Declaration Scheme was a triumph. India stands to gain as global tax policies converge towards the source-based taxation...
Source: The Financial Express The European Commission’s ruling in the Apple-Ireland matter locks horns with multilateral tax diplomacy under BEPS The European Commission...
The 2016 Bill, viewed in the light of earlier versions, carries significant insights in so far as the future of dispute settlement is...
A comprehensive yet incisive history of India’s tax dispute crisis Sharing the review of my latest treatise titled ‘Tax Dispute Resolution – Challenges...