‘When the world slows down, India speeds up.’ This perhaps sums up the market mood. From Q3CY24 to Q3CY25, India’s M&A value surged...

Union Budget: Customs litigation has become one of the most silent yet expensive drags on India’s trade system. Thousands of disputes on valuation,...

As we approach Budget 2026, it is time to look back on the past and thank the finance minister for presenting an excellent...

In the 2025 Budget, FM Sitharaman made a clarion call: “trust first, scrutinise later.” The question to reflect upon is to what extent...

Addressing entrenched inequalities permeating society, has been the concern of political justice. So though the term justice has assumed importance in the realm...

In recent years, India has undertaken a series of deep-rooted tax and regulatory reforms aimed at improving ease of doing business and enhancing...

The co-leads of the Intergovernmental Negotiating Committee (INC) of the United Nations Framework Convention on International Tax Cooperation (UNFCITC) released the first draft...

When India’s finance minister stood before Parliament in 2014, few could have predicted the quiet revolution that would follow. Over the next 10...

There has been extensive literature surrounding the need to recognise human rights in the context of taxpayer rights. In this context, it is...

Overview The United Nations General Assembly established the Intergovernmental Negotiating Committee, with the objective of drafting a United Nations Framework Convention on International...

1. Is it necessary for a taxpayer to register with the tax authority? Are separate registrations required for corporate income tax and value...