In order to appreciate the importance of the international trade to economic development, it is pertinent to note the observation of Joseph Stiglitz...

I, along with Mr Shankey Agrawal (Partner, BMR Legal), was invited to deliver a Guest Lecture on “Fiscal Implications of Debt Restructuring: The...

The PPT is essentially a “purpose”-driven inquiry seeking to ascertain the subjective reasons of an investor to locate in a favourable tax-treaty jurisdiction,...

OVERVIEW On August 16, 2024, the Ad Hoc Committee entrusted with formulating the terms of reference for the impending UN Framework Convention on...

India will present its 2025 Union Budget, set against Prime Minister Modi’s goal of achieving a “Viksit Bharat” (developed India) by 2047, marking...

I was invited as a panellist to share my insights on ‘Stress and Burnout at the Workplace’. The session ran as part of...

Introduction Non-discrimination is a fundamental principle in tax treaties that ensures fairness and equal treatment for taxpayers across international borders. By eliminating discriminatory...

Introduction The Indian GAAR (Chapter X-A of the Income-tax Act, 1961 [‘the Act’])) was introduced in the Finance Act 2012 and came into...

The Indian Union government will announce its Budget 2024-2025 on July 23. This will be the first full budget to be released by...

Introduction The anti-profiteering law[1] under the Goods and Services Tax law (‘GST’) in India has been a subject matter of debate since the time...

The use of artificial intelligence (AI) in the field of tax compliance is not something outside the usual canons and principles of legal...

Buoyed by a transcendental approach to propel India towards “all-round, all-pervasive, and all-inclusive development”[1], India’s Finance Minister, Ms Sitharaman heralded the interim budget,...