Budget 2021

Kluwer International Tax Blog- Budget 2021: India Defines “Liable to Tax” – Will It Facilitate or Fuel the Debate on Interpretation of Tax Treaties?


Mukesh Butani, Seema Kejriwal, Ajitesh Dayal Singh (BMR Legal) Introduction India’s 2021 Finance Bill proposes to add a definition of “liable to tax” in its domestic direct tax law. As per the definition, the term ‘liable to tax’, “in relation to a person, means that there is a liability of tax on such person under...

India: Legal

What next after the Vodafone tax arbitration?


The Permanent Court of Arbitration at The Hague has issued its award allowing the claim of Vodafone against the Government of India. The award marks the culmination of a long-drawn acrimonious litigation between Vodafone and the government. The dispute arose...

India: Legal

Taxpayer Charter: Nurturing Relationship of Mutual Trust and Respect


Last week, the PM unveiled the Taxpayer Charter with a twin-fold document containing 14-point obligations of the Revenue and 6-point duties of the taxpayer. While the analysis of each is yet to be translated into actionable goals, the announcement is an...

India: Income Tax

Is digital tax the end of Multilateralism as we know it?


Frustrated by the slow pace of discussions and anxious to mobilise revenue considering the Covid-19 pandemic, several countries have taken unilateral measures to tax the digital economy.

India: Income Tax

De-Escalating The Digital Tax Debate


Like most domestic laws and bilateral treaty networks that were established prior to the digital revolution, the international tax regime was built for a brick and mortar economy. Its inability to be adept to new business models and commercial practices in...

India: GST

Reimagining GST for the post-COVID era


There appears to be a common wish list for all stakeholders in the new economic paradigm—that the Goods and Services Tax (GST) Council reverse its role; from making recommendations on how to tax to transforming itself into an institution invigorating economic...