Written by CA Ankita Agrawal Introduction While we all are dealing with the new normal, the Government of India recently imposed a new tax, known
Category: International Tax
SAMSUNG INDIA SUPREME COURT JUDGEMENT
Wriiten by CA Jagrit Khanna Introduction The concept of “Permanent Establishment” has always been a vexed issue with a chequered history in spite of various
DIVIDEND TAXATION AFTER AMENDMENT AS PER FINANCE ACT,2020
Written by CA Raj Maniyar Introduction: The Finance Act, 2020 has done away with the provisions of Dividend Distribution Tax (DDT) w.e.f. 01st April 2020.
Permanent Establishments (“PE”)
People working in countries other than their usual ones because of the coronavirus pandemic are likely to trigger new taxation requirements for employers under global treaty rules.
Is the OECD Unified Proposal – A step in Right direction
Analysing the Unified Proposal, I have commented whether in light of various unilateral measures, whether the same is in right direction. Click here to read
Guide to LLM in International Tax
Guide to LLM in International Taxation Hey enthusiastic ‘International tax’ lovers ! I hope the reader to this particular post would be very enthusiastic about International
Residency Under Act And DTAA
The concept of residence assumes importance under the Income-tax Act (‘the Act’) as well as Double Taxation Avoidance Agreement (‘DTAA’). Under the Act, the scope
UK CFC exemption rule to the extent financing connected with UK activities constitutes ‘illegal state aid’
UK CFC rules reallocate profits to the UK Company which are artificially diverted to an offshore subsidiary (located in low or nil tax jurisdiction) in
International Taxation and Double Taxation Avoidance Agreements- An Overview
International tax law originates from the following:- Multilateral international agreements like Vienna Convention on Law of Treaties (VCLT) Model Treaties (UN Model, US Model, OECD