I am delighted to share that an article titled “The Engine Room of Innovation: Can the India-US Tax Treaty Survive an AI-Dollar Deluge?” has been

In the sun-dappled corridors of Kartavya Bhawan, where the musty scent of legacy files often clashes with the crisp ozone of digital disruption, a policy

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

COVID-19 had the entire world in flux in the early years of this decade. The health crisis was instrumental in shaping perceptions of a regular

Mukesh Butani and Seema Kejriwal explain why applying judicial antiavoidance rules independent of general antiavoidance rules would replace rule‑based uniformity in the enforcement of tax

In the evolutionary corridors of global commerce, tariffs and geopolitics intersect to shape long-term relationships among nations. The interim trade arrangement between India and the

The increasing importance that has been attached to robotics and artificial intelligence in the present society has led to several debates surrounding these technologies. The

As Indian polity emerges from the chrysalis of the Union Budget 2026-27 and the Economic Survey 2025-26, it behoves us to recognise that the country’s economic trajectory

THE Union Budget 2026-27 takes direct aim at long standing friction in India’s tax system. Instead of introducing sweeping changes across the board, the Finance Minister

In the last Budget, Union Finance Minister Nirmala Sitaraman made a clarion call, “Trust first, scrutinise later”. The Budget proposals have not just kept her word but made a decisive shift in