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Recent Publications

International Tax Publications

India – Taxation of Virtual Digital Assets

By Nupur Jalan Click here...
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International Tax Publications

Recent Developments on the Application of the Most Favoured Nation Clauses in Tax Treaties – The Indian Case Study

By Geatano Manzi, Nupur Jalan...
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International Tax Publications

Digital tax landscape in Latin American countries

Many countries in Latin America...
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International Tax Publications

International Tax Reform and Its Effect on Digital Sovereignty

The OECD’s Pillar Two solution...
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International Tax Publications

Legal Status of the OECD Commentary: Comparative Analysis on Status Quo and Future Considerations Through MLI and OECD’s Two-Pillars Solution

By Gaetano Manzi, Nupur Jalan,...
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International Tax Publications

Dichotomy on the Applicability of Article 9(1) and Article 24(4) of the Model Convention to the Thin Capitalization Rules

*By Nupur Jalan Click here...
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International Tax Publications

An approach to BEPS risk assessment: Applying data analytics techniques to country-by-country reporting data

Authors: Julia Maria Martinez Tapia,...
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International Tax Publications

An analysis of diverse unilateral digital tax measures in Asian countries

Author: N.Jalan The article aims...
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International Tax Publications

What is the road ahead for unilateral digital tax measures

Authors: N. Jalan; E. Misquith-Tigdi...
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International Tax Publications

Treating Tax Relevant Data as a Strategic Asset by the in-house tax department

Book Chapter Authors: Steef Huibregtse,...
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International Tax Publications

Most Favoured Nation clauses in tax treaties: comparative analysis and main issues

Authors: Nupur Jalan, Gaetano Manzi...
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International Tax Publications

The Impact of Unilateral Digital Taxes in Africa

The paper analyses Africa’s digital...
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International Tax Publications

Comparability adjustments and need for digital data intensity adjustment

Authors: Nupur Jalan, Elvira Misquith...
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International Tax Publications

Emerging contours of Tax Risk Management

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International Tax Publications

Digital economy addendum

Digital economy taxation – Discussion...
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International Tax Publications

Digital economy – New profit allocation and nexus approach

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International Tax Publications

Tax Implications in Case of Permanent Establishment and No Permanent Establishment’

Book chapter: Withholding Tax Provisions...
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International Tax Publications

Inputs on Public consultation document for Unified Approach

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International Tax Publications

Inputs on Public consultation document for Pillar 2

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International Tax Publications

Non-discrimination clause in tax treaties – Select issues and recent developments

Discrimination means unequal treatment in...
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