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...

The co-leads of the Intergovernmental Negotiating Committee (INC) of the United Nations Framework Convention on International Tax Cooperation (UNFCITC) released the first draft...

The Co-Leads of the Intergovernmental Negotiating Committee (INC) of the United Nations Framework Convention on International Tax Cooperation (UNFCITC) released the first draft...

When India’s finance minister stood before Parliament in 2014, few could have predicted the quiet revolution that would follow. Over the next 10...

There has been extensive literature surrounding the need to recognise human rights in the context of taxpayer rights. In this context, it is...

I was invited as a Power Speaker at the BW Legal World Legal Nexus Conclave 2025. At the conclave, I moderated a sterling...

Recently, the Central Board of Direct Taxes (CBDT) Chairperson made a spirited speech on Tax Certainty Day at OECD’s Paris centre, with a...

Overview The United Nations General Assembly established the Intergovernmental Negotiating Committee, with the objective of drafting a United Nations Framework Convention on International...

1. Is it necessary for a taxpayer to register with the tax authority? Are separate registrations required for corporate income tax and value...