Covid-19, as we all know, turned the world on its head and has had, …
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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.
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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).
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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.
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This article discusses the concept of ‘Equalisation Levy’ (introduced vide Finance Bill 2016 of…
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This article will give readers the basic understanding of the concept of thin capitalisation…
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This article discusses the interpretation and application of tax treaties. Structural framework of this…