International Tax
Financial Express: GLoBE Rules: Making a start
On December 20, 2021, the OECD released the model Anti Global Base Erosion Rules. The Model Rules (also referred to as the “GloBE” Rules) are
International Tax
Mint: We will eliminate double taxation, says OECD tax chief
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 OECD’s Center
International Tax
Financial Express: Tax matters: The Cairn conundrum and the future of tax arbitration
By Mukesh Butani & Aparna Raman The arbitration ruling by the Permanent Court of Arbitration (PCA) in the Cairn Energy case, coming just three months
International Tax
Kluwer’s Blog: United States’ 301 findings on India’s Equalisation Levy – What next!
Introduction One of the key reasons highlighted by OECD imploring the urgent need for consensus on digital tax under its Inclusive Framework were the repercussions
International Tax
The Coca-Cola Company Ruling – Analysing the US Tax Court’s observations
What follows is an attempt to view the facts of the case[4] and Court’s observations from the lens of global transfer pricing framework. A brief overview