International Tax

Blog, International Tax, News

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, International Tax, News

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, International Tax, News

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, International Tax, News

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”

Blog, International Tax, News

October 29, 2021

Rectifying the International Taxation Regime through the Global Taxation Deal – Miles to Go Before One Sleeps

Navya Bhayana & Sri Hari … Continue reading “Rectifying the International Taxation Regime through the Global Taxation Deal – Miles to Go Before One Sleeps”

Blog, International Tax, News

October 21, 2021

Global Minimum Tax – The Antidote for Race to The Bottom

Sunil Arora & Ameet Baid … Continue reading “Global Minimum Tax – The Antidote for Race to The Bottom”

Blog, International Tax, News

October 12, 2021

MNEs will be subject to a minimum 15% tax rate from 2023; two-pillar solution agreed by 136 countries

News, dated 08-10-2021 Major international … Continue reading “MNEs will be subject to a minimum 15% tax rate from 2023; two-pillar solution agreed by 136 countries”

Blog, International Tax, News

August 19, 2021

Physically Absent, Fiscally Present: Taxing Digital Economy

Shivam Gupta – [2021] 129 … Continue reading “Physically Absent, Fiscally Present: Taxing Digital Economy”

Blog, International Tax, News

August 19, 2021

Diff. projects said to be inter-connected if there was unified agreement & consolidated billing pattern; PE exists: ITAT

Case details: Telenor ASA v. … Continue reading “Diff. projects said to be inter-connected if there was unified agreement & consolidated billing pattern; PE exists: ITAT”

Blog, International Tax, News

July 30, 2021

Much ado about digital tax

The floodgates for digital taxation … Continue reading “Much ado about digital tax”