International Tax

Blog, News, International Tax

January 28, 2022

No denial of nil TDS certificate just because group Co. of assessee involved in tax evasion in similar transaction: HC

Case Details: Celestial Aviation Trading … Continue reading “No denial of nil TDS certificate just because group Co. of assessee involved in tax evasion in similar transaction: HC”

Blog, News, International Tax

January 15, 2022

Switzerland will implement 15% Minimum Tax from 01-01-2024

Swiss Presser, dated 13-01-2022 The … Continue reading “Switzerland will implement 15% Minimum Tax from 01-01-2024”

Blog, Top Rulings 2023, Transfer Pricing, International Tax

January 5, 2022

15 Key International Tax and Transfer Pricing Case Laws of the Year 2021

Editorial Team Despite the COVID-19 … Continue reading “15 Key International Tax and Transfer Pricing Case Laws of the Year 2021”

Blog, News, International Tax

December 24, 2021

Canada introduced Digital Service Tax despite commitment to OECD’s Pillar approach

News, dated 23-12-2021 The Canadian … Continue reading “Canada introduced Digital Service Tax despite commitment to OECD’s Pillar approach”

Blog, News, International Tax

December 23, 2021

Tax reform in Cyprus after 20 years; Corporate Tax Rate to be increased from 12.5% to 15%

News, dated 22-12-2021 The Government … Continue reading “Tax reform in Cyprus after 20 years; Corporate Tax Rate to be increased from 12.5% to 15%”

Blog, News, International Tax

December 23, 2021

OECD releases Global Anti-Base Erosion Rules for implementation of 15% global minimum tax

News, dated 20-12-2021 The OECD … Continue reading “OECD releases Global Anti-Base Erosion Rules for implementation of 15% global minimum tax”

News, Blog, International Tax

December 17, 2021

Japan’s tax plan for FY 2022; new deduction on increasing wages & duties to ensure 15% minimum tax rate

News, dated 10-12-2021 Japan’s government … Continue reading “Japan’s tax plan for FY 2022; new deduction on increasing wages & duties to ensure 15% minimum tax rate”

Blog, News, International Tax

November 25, 2021

NR can’t be taxed u/s 69 unless it is proved that investments are made out of income generated in India: ITAT

Case Details: ITO v. Rajeev … Continue reading “NR can’t be taxed u/s 69 unless it is proved that investments are made out of income generated in India: ITAT”

Blog, News, International Tax

November 15, 2021

Revenue Rule, does it still hold good ground?

Dakshesh Kapur – [2021] 132 … Continue reading “Revenue Rule, does it still hold good ground?”

Blog, News, International Tax

November 9, 2021

Global Tax Framework: Joint Statement issued by US and certain European countries and way forward

Sanjiv Kumar Chaudhary – [2021] … Continue reading “Global Tax Framework: Joint Statement issued by US and certain European countries and way forward”