OVERVIEW On August 16, 2024, the Ad Hoc Committee entrusted with formulating the terms of reference for the impending UN Framework Convention on International Tax
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 effect on
Introduction Non-discrimination is a fundamental principle in tax treaties that ensures fairness and equal treatment for taxpayers across international borders. By eliminating discriminatory tax practices,
India will present its 2025 Union Budget, set against Prime Minister Modi’s goal of achieving a “Viksit Bharat” (developed India) by 2047, marking 100 years
The next cycle of the Committee Bureau meetings should contemplate the addition of annexures pertaining to the early protocol on addressing environmental challenges. Next UN
As India navigates the enmeshed complexities of geopolitical uncertainties and swift changes in the global economic tapestry, a holistic budget that addresses both tax and
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, and a
We are delighted to share that our Managing Partner, Mr. Mukesh Butani has been invited as a Panellist to share his insights on ‘Stress and
Overview LegislationWhat is the relevant legislation relating to tax administration and controversies? Aside from legislation, are there other binding rules for taxpayers and the tax
The Indian Union government will announce its Budget 2024-2025 on July 23. This will be the first full budget to be released by the Modi