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

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

With emerging economies producing more CO2 emissions than their developed counterparts, there is a push for equal progress by nations to align environmental considerations with

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.

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

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

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 GST was

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

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, reinvigorating the