International tax regimes are based on bilateral agreements entered into by sovereign states. The templates for such treaties are those of the Organisation...

In a historic development, cargo vessels engaged in the global transportation of goods will be mandated to compensate for their carbon emissions. This...

The Bombay HC dismissing the Vodafone plea has held as follows: Article 226 gives limited jurisdiction to intervene after an order is passed...

The government on Wednesday announced rules giving conditional exemption to global MNCs’ transactions with their Indian units from being questioned for suppression of...

In an effort to reduce litigation with foreign companies, the Finance Ministry has issued draft rules for safe harbours. The new rules, once...

The Draft specifies conditions under which safe harbour rules will apply for IT, ITeS, pharma sectors The income-tax (I-T) department released draft safe...

The G20 leaders’ Mexico summit of June’12 crafted the term ‘Base Erosion & Profit Shifting’ with an objective to prevent country’s tax base...

Data suggest that a tax rate increase for a few rich people puts little back into the economy compared to an across-the-board increase...

The new Companies Act is modeled after modern laws given that the extant law outlived its importance in terms of size, relevance to...

The Delhi HC has delivered path-breaking and bold verdicts, quashing proceedings initiated by CBDT and CBEC administrative guidance for assessments and subsequent denial...