Analysing Value Creation and Value Chain of Data Businesses
Bilateral Investment Treaties – India and beyond
Pillar 2- Computation of GloBE Income or Loss
India – Taxation of Virtual Digital Assets
Recent Developments on the Application of the Most Favoured Nation Clauses in Tax Treaties – The Indian Case Study
Digital tax landscape in Latin American countries
International Tax Reform and Its Effect on Digital Sovereignty
Legal Status of the OECD Commentary: Comparative Analysis on Status Quo and Future Considerations Through MLI and OECD’s Two-Pillars Solution
Dichotomy on the Applicability of Article 9(1) and Article 24(4) of the Model Convention to the Thin Capitalization Rules
An approach to BEPS risk assessment: Applying data analytics techniques to country-by-country reporting data
An analysis of diverse unilateral digital tax measures in Asian countries
What is the road ahead for unilateral digital tax measures
Treating Tax Relevant Data as a Strategic Asset by the in-house tax department
Most Favoured Nation clauses in tax treaties: comparative analysis and main issues
Applying Articles 9 and 24 of the OECD Model to Thin Capitalization Rules
The Cairn Arbitration Award: Retrospective Taxation of Indirect Share Transfers in India Breaches Bilateral Investment Treaty
The Impact of Unilateral Digital Taxes in Africa
COVID 19: Impact on economy and international tax
BEP 2.0: Pillar 2, tax incentives and its interplay – Can subsidies replace tax incentives?
Comparability adjustments and need for digital data intensity adjustment
Emerging contours of Tax Risk Management
The future of arm’s length principle – Is there a need to revisit the principle?
Digital economy taxation – Discussion on the existing developments, possible alternatives and way forward
Digital economy – New profit allocation and nexus approach
Inputs on Public consultation document for Pillar 2
Inputs on Public consultation document for Unified Approach
Non-discrimination clause in tax treaties – Select issues and recent developments
Terms not defined in the tax treaty – How to derive its meaning?
Overview of Singapore tax system
Scope and Efficacies of Double Taxation Avoidance Agreements
Foreign tax credit – Mechanism and issues surrounding it
Taxation of the digital economy – Addressing the developments encircling it
Anti-abuse rules – GAAR and PPT
Digitalisation and the Potential Impact on the African Tax Landscape – An Indian perspective
Applicability of bilateral tax treaties in triangular cases
Comments on Public consultation document on the tax challenges of digitalisation to OECD
Multilateral Instruments – Is it a game-changer for India
Economic times – Budget 2018: An opportunity to realign India’s corporate tax regime
Tax Implications in Case of Permanent Establishment and No Permanent Establishment’
Exchange of Information and its advancement
Data as taxes – A blueprint for technical, institutional, and Normative framework for the data economy to pay taxes in data
The views in all sections are personal views of the author.
