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...

Within the past twelve-month period, the Maldives tax authority has published transfer pricing regulations, country-by-country reporting...

It’s a delight to note that the APA club is slowly expanding as the Third Amendment to the Tax Administration Regulation granted the...

Russian Government has commenced formal process to terminate its treaty with the Netherlands. (Source: https://news.bloombergtax.com/payr...

1. Malaysia signed the MLI on 24 January, 2018 and deposited its instrument of ratification on 18 February, 2021, as a result of which,...

1. Croatia signed the MLI on 07 June 2017 and deposited its instrument of ratification on 18 February 2021, as a result of which, MLI...

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”) is an outcome of...

I have often encountered confusion amongst the tax fraternity in India over the number of DTAAs signed by India (and which have entered...