Overview LegislationWhat is the relevant legislation relating to tax administration and controversies? Aside from legislation, are there other binding rules for taxpayers and the tax
The Indian Union government will announce its Budget 2024-2025 on July 23. This will be the first full budget to be released by the Modi
Introduction The anti-profiteering law[1] under the Goods and Services Tax law (‘GST’) in India has been a subject matter of debate since the time GST was
The use of artificial intelligence (AI) in the field of tax compliance is not something outside the usual canons and principles of legal application and
Buoyed by a transcendental approach to propel India towards “all-round, all-pervasive, and all-inclusive development”[1], India’s Finance Minister, Ms Sitharaman heralded the interim budget, reinvigorating the
The Goods and Services Act, 2017 (act), came into force accompanied by concerns whether businesses would pass on its tax benefits to consumers. Keeping its
In the ruling administration’s last full budget before India goes to the polls, India’s Finance Minister, Ms Sitharaman, laid out the government’s vision...
Foreign Direct Investment (FDI) in India has greatly increased in the past decade, particularly after the pandemic. This has led to more cross-border...
The Indian government today announced its budget proposals for 2021–22, including several key budget proposals that affect international taxation. The proposed amendments suggest...
Vodafone and India’s Offshore Indirect Transfer Tax: The saga continues In September 2020, the Permanent Court of Arbitration at The Hague issued award...
Introduction In what could be labelled as the world’s worst economic deceleration since the great depression in 1930’s, the world economy is 2020...
Introduction One of the key reasons highlighted by OECD imploring the urgent need for consensus on digital tax under its Inclusive Framework were...
All eyes will be on Finance Minister Nirmala Sitharaman on February 1 when she presents the Union Budget 2021 considering the grim legacy...
The effect of the pandemic has not been confined to health and has extended to other interesting debates in various fields of law....
What follows is an attempt to view the facts of the case[4] and Court’s observations from the lens of global transfer pricing framework. A...
OECD has not been able to get a consensus as its one-size-fits-all approach is fundamentally at odds with the inherent attributes of the...
The onset of the goods and services tax, notwithstanding its tax-unification benefits and reformative impact, has been mired in controversies. Especially, the wide-ranging...
The Permanent Court of Arbitration at The Hague has issued its award allowing the claim of Vodafone against the Government of India. The...