International Tax

[Opinion] Shaping Certainty in a New Tax Landscape | Reflections on the UAE’s APA Programme

Markus Susilo & Nimesh Malik – [2026] 183 taxmann.com 147 (Article)…

[World Tax News] Japan to Implement Pillar Two Side-by-Side Package and More

Editorial Team – [2026] 182 taxmann.com 808 (Article) World Tax…

Software Procurement Expense Allowed To Indian Branch| ITAT

Case Details: FCS Computer Systems S PTE Ltd. vs. ACIT,…

Related Services Income Not FTS If Software Sale Not Royalty | ITAT

Case Details: Veritas Storage (Singapore) Ptd. Ltd. vs. Deputy Commissioner…

The classification of DDT in International Tax Treatment Of Dividend Distribution Tax

Vijay Gupta - [2026] 182 taxmann.com 496 (Article) The structure,…

[Opinion] Tiger Global Case And Substance Over Form Doctrine

CA Mithilesh Reddy & CA Rajesh Vaishnav – [2026] 182…

[World Tax News] Australia Aligns Minimum Tax Rules With OECD Guidance

Editorial Team – [2026] 182 taxmann.com 381 (Article) World Tax…

Flipkart Sale Gains Taxable In India Despite TRC | SC

Case Details: Authority for Advance Rulings (Income-tax) vs. Tiger Global…

Binny Bansal Held Resident in India Despite Singapore Shift | ITAT

Case Details: Binny Bansal v. DCIT - [2026] 182 taxmann.com…

[World Tax News] OECD Releases Pillar Two Global Minimum Tax Package

Editorial Team – [2026] 182 taxmann.com 214 (Article) World Tax…