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
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
Two key issues that will engage the attention of policymakers are the tax rates and the dispute settlement mechanismIt’s been a year since the goods
Traditional international tax law principles fail to account for the developments in technology that allow businesses to cater to market jurisdictions remotely In the recent
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
Days before the nationwide lockdown was announced, as part of the passage of the Finance Act 2020, Parliament proposed an ‘equalisation levy’ on overseas ecommerce
The suspension of the Insolvency and Bankruptcy Code proceedings is grounded in preventing many liquidations which could burden the National Company Law Tribunal process, putting
The Nafed-Alimenta judgment shows it might perhaps be time for Parliament to intervene and clarify the notion of public policy in the context of foreign
Foreign investors should be aware of the tax changes in sovereign wealth funds and pension funds as Mukesh Butani, of BMR Legal, explains. The Indian
A recent ruling of the Rajasthan GST Authority for Advance Ruling in relation to goods and service tax liability on remuneration to company directors has