The din caused by the prevailing Pillar One and Pillar Two discussions has almost pushed the important anti-BEPS measures introduced through the MLI into oblivion. MLI is back in focus with the recent signings by Lesotho, Thailand and Viet Nam. In this backdrop, Taxsutra has published my article titled ‘India's Status under the MLI: A Statistical Summary’.
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 GloBE Rules under Pillar Two, it is expected that a common st
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 Law Tribunal (NCLT), which is the Adjudicating Authority (AA),
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 Rainbow Papers Ltd , where the Apex Court's verdict leads to an
