reparing for the 2026 budget, India faces an inflexion point. The prime minister has called for “mission-mode reforms” to sustain long-term growth and achieve the

Addressing entrenched inequalities permeating society, has been the concern of political justice. So though the term justice has assumed importance in the realm of political

In recent years, India has undertaken a series of deep-rooted tax and regulatory reforms aimed at improving ease of doing business and enhancing institutional credibility.

The co-leads of the Intergovernmental Negotiating Committee (INC) of the United Nations Framework Convention on International Tax Cooperation (UNFCITC) released the first draft of the

The Co-Leads of the Intergovernmental Negotiating Committee (INC) of the United Nations Framework Convention on International Tax Cooperation (UNFCITC) released the first draft of the

When India’s finance minister stood before Parliament in 2014, few could have predicted the quiet revolution that would follow. Over the next 10 years, the

There has been extensive literature surrounding the need to recognise human rights in the context of taxpayer rights. In this context, it is pertinent to

From Trade Wars to Treaty Gaps: The New Frontier of Fiscal Diplomacy

Overview The United Nations General Assembly established the Intergovernmental Negotiating Committee, with the objective of drafting a United Nations Framework Convention on International Tax Convention

1. Is it necessary for a taxpayer to register with the tax authority? Are separate registrations required for corporate income tax and value added tax/sales