International Tax

Blog, News, International Tax

June 24, 2023

[World Tax News] Swiss Voters Approve the Implementation of Pillar 2 Global Minimum Tax and More

Editorial Team – [2023] 151 … Continue reading “[World Tax News] Swiss Voters Approve the Implementation of Pillar 2 Global Minimum Tax and More”

Blog, News, International Tax

June 19, 2023

[Opinion] Associated Enterprises Double Taxation Agreement & Income Tax Law

CA Sombir Singh – [2023] … Continue reading “[Opinion] Associated Enterprises Double Taxation Agreement & Income Tax Law”

Blog, News, International Tax

June 17, 2023

[World Tax News] Argentina Enacts New Tax Amnesty for Undeclared Assets and More

Editorial Team World Tax News … Continue reading “[World Tax News] Argentina Enacts New Tax Amnesty for Undeclared Assets and More”

Blog, News, International Tax

June 17, 2023

Tax Residency Requires more than Partner/Director Nationality, TRC Determines Treaty Benefits: ITAT

Case Details: Qawareb Ship Management … Continue reading “Tax Residency Requires more than Partner/Director Nationality, TRC Determines Treaty Benefits: ITAT”

Blog, News, International Tax

June 16, 2023

AO can’t Invoke Sec. 40A(2) Without Demonstrating Excessive & Unreasonable Expenses: ITAT

Case Details: Technip Energies Italy … Continue reading “AO can’t Invoke Sec. 40A(2) Without Demonstrating Excessive & Unreasonable Expenses: ITAT”

Blog, News, International Tax

June 12, 2023

[World Tax News] UAE Releases Conditions under which a NR is Considered to have a “Nexus” in UAE and More

Editorial Team – [2023] 151 … Continue reading “[World Tax News] UAE Releases Conditions under which a NR is Considered to have a “Nexus” in UAE and More”

News, Blog, International Tax

June 7, 2023

[Opinion] Indirect Transfers – A Circumlocutory Concept

Jaya Krishna Kapoor – [2023] … Continue reading “[Opinion] Indirect Transfers – A Circumlocutory Concept”

Blog, International Tax

October 14, 2024

Business Connection in Taxation and Source of Income for Non-Residents – Section 9 of Income Tax Act

Business connection in taxation refers … Continue reading “Business Connection in Taxation and Source of Income for Non-Residents – Section 9 of Income Tax Act”

Blog, News, International Tax

June 6, 2023

[Opinion] Analysis of the Concept of Permanent Establishment

CA Sombir Singh – [2023] … Continue reading “[Opinion] Analysis of the Concept of Permanent Establishment”

Blog, International Tax

June 6, 2023

[World Tax News] Brief of 7 Decisions Announced by UAE Ahead of the Enactment of ‘Corporate Tax Law’

Editorial Team – [2023] 151 … Continue reading “[World Tax News] Brief of 7 Decisions Announced by UAE Ahead of the Enactment of ‘Corporate Tax Law’”