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,...
On December 20, 2021, the OECD released the model Anti Global Base Erosion Rules. The Model Rules (also referred to as the “GloBE”...
On August 5, 2021, the government proposed the Taxation Laws (Amendment) Bill, 2021 to amend Section 9 of the Income Tax Act, 1961...
– Mukesh Butani & Seema Kejriwal On 20 May, 2021 the first Webinar of IFA’s online series “A conversation on International Tax Practice”...
– Mukesh Butani & Kinshuk Jha As India enters its 75th year of Independence in a year fraught with trials, tribulations and resilience,...
We need to design the rules on global minimum taxes for implementation, to finalize this political agreement by October, says Pascal Saint-Amans, Director of...
By Mukesh Butani & Tarun Jain Sovereignty’s manifestation, especially in contemporary civilisation, is shaped by pragmatism and due process. Bill of rights, constitutionalism,...
– Mukesh Butani and Shankey Agarwal A recent ruling of the Customs Excise and Service Tax Appellate Tribunal ruling has a far-reaching impact...
By Mukesh Butani & Tarun Jain The adage “old is gold” is not necessarily true, and has exceptions. The same applies to the pre-GST...
– Mukesh Butani & Aparna Raman As the Covid-19 pandemic crisis and its aftereffects continue in India and across the world, it is...
Uncertainty on the process and outcome await the Indian tax authorities and businesses covered under OECD pillar one & two By Mukesh Butani...