This section encompasses numerous articles/papers authored by KG on tax and regulatory aspects including international tax, transfer pricing , etc. The articles/papers published herein could be published here for the first time or already published on any third-party platforms including author’s LinkedIn profile or other relevant online platforms.
Stoked to share my latest co-authored piece titled “How Blockchain Can Unlock The Chain…
Covid-19, as we all know, turned the world on its head and has had,…
The Inland Revenue Authority of Singapore (IRAS) has recently issued a transfer pricing guidance…
This article delineates the recent UK Supreme Court ruling, pronounced on 19 February 2021,…
Does the recent Delhi Tax Tribunal ruling on Dividend Distribution Tax (DDT) and its interplay with tax treaties reignite the doused fire? Well, it certainly does.
Whilst major countries compete against each other to develop a Covid-19 vaccine, the United Nations (UN) has managed to propose a Digital Tax Vaccine.
This piece discusses on how the ‘Sixth Method’ could play a role of ‘Knight…
This article discusses the potential impact of this ongoing pandemic disease on the Advanced…
This article discusses the challenges faced by the taxpayers with the introduction of multilateral instrument (‘MLI’).Originally published in January 2020 edition International Tax Review (ITR).
This paper focuses on the finer nuances of the MLI and its increasing significance for cross-border businesses.
It discusses about the key constituents of an MLI, how it is essentially structured, its relationship with the existing tax treaties, the potential challenges which businesses may face and readiness of the businesses to deal with it.