IBFD, Netherlands has published an article on the captioned subject written by me and my friend Suhash.   The article highlights that the...

It is often said that one should build a house on one's own pillars. In order to adopt a treaty based solution to tax the digital...

Many thanks to Taxsutra for publishing my article. Amount A is a complex set of rules and may not yield enough revenues for the...

The OECD has released rules for a new MLI that has been developed in order to facilitate implementation of STTR in existing tax treaties...

The UN Secretary-General has presented the advance unedited version of the report on 8 August '23 in response to General Assembly...

Many thanks to South Centre, Geneva for publishing an Article on the United Nations Intergovernmental Process that envisions the Global...

Heartiest gratitude to Taxsutra and LawStreetIndia for publishing an article which encapsulates the proposed amendments dated 28 January...

In the backdrop of the recent releases of Public Consultation Documents by the OECD on Amount B under Pillar One and Tax Certainty for...

The Hon’ble Supreme Court (SC) in the case of Vidarbha Power Industries Pvt Ltd has held that under section 7(5)(a), the National Company...

The recent verdicts under the IBC of different benches of the Supreme Court are at variance with each other, as observed in the case of...

Foreign Direct Investment (FDI) is one of the compelling needs of a developing economy. One of its key achievements of Hon’ble Narendra...

Insolvency Professionals form a crucial pillar on which the entire edifice of the insolvency resolution process rests. During CIRP, the...

Can APAs be applied as a mechanism to address tax uncertainties in times of COVID-19? Of course, yes! The past couple of years have...

MAP guidance dated 7 August 2020 states that a taxpayer can request for assistance under MAP regardless of the remedies provided under...

The din caused by the prevailing Pillar One and Pillar Two discussions has almost pushed the important anti-BEPS measures introduced...

Adoption of IIR (which is an extension of CFC rules) under Pillar Two is going to create conflict with the tax-sparing rules. Carve outs...

IBC is perhaps one of the most critical legislations introduced in the preceding decade impacting the ‘ease of doing business in India’...

South Centre, Geneva has published my article titled ‘Combatting Tax Treaty Abuse: Tools available under the BEPS Multilateral...

South Centre, Geneva has recently published my above titled article as a Tax Cooperation Policy Brief. The write-up analyses the...

The UN has inserted a new Article 12B in the UN Model for taxation of automated digital services, whereas, the OECD is at the brink of...