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Recent Blogs

Blogs Tax Technical

The taxation of crypto assets – Introduction and overview of key concepts

The write-up mainly covers basics...
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Blogs Tax Technical

TAX and ESG

1. Background • More and...
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Blogs Tax Technical

ROBIN HOOD taxes – Can similar taxes be levied on crypto based trading?

What are Robin Hood taxes:...
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Blogs Tax Technical

Decentralised finance (DeFi) transactions- Certain tax implications

1. Background Decentralised finance (DeFi)...
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Blogs Tax Technical

Non-Fungible tokens – Case study (Transfer pricing implications)

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Blogs Tax Technical

Web3 and collaborative tax technology solutions

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Blogs Interdisciplinary topics Technical

Harberger taxes – Does it have future?

Author's own diagram The book...
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Blogs Legal Technical

Google AdWords: Use of competitors’ brand name – Legal implications

1. Background Keyword advertising has...
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Blogs Legal Technical

Metaverse and trademark rights

1. Background and ongoing developments...
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Blogs Legal Technical

Enterprise Resource Planning Implementation Project – Certain contract considerations

With the increase in the...
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Blogs Others Technical

NFTs – Its growing popularity and commercialization

NFTs are acting these days...
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Blogs Legal Technical

NFTs and copyright issues

NFTs or ‘Non-Fungible Tokens’ are...
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Blogs Tax Technical

Pillar 2 – Computation of GLoBE income or loss

https://nupurjalan.com/wp-content/uploads/2022/03/Computation-of-GloBE-Income-or-Loss.pdf
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Blogs Tax Technical

Resource taxation: Benchmarking commodity transactions

Some countries are high on...
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Blogs Interdisciplinary topics Publications Technical

How to benchmark data transactions for transfer pricing

The importance of data for...
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Blogs Technical Valuation

Yet not completely lost – Trip Advisor valuation

The report intends to present...
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Blogs Tax Technical

Applicability of bilateral tax treaties in triangular cases – Part 5

In Part 4, I have...
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Blogs Tax Technical

Applicability of bilateral tax treaties in triangular cases – Part 4

In Part 3, I have...
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Blogs Tax Technical

Applicability of bilateral tax treaties in triangular cases – Part 3

In Part 2, I have...
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Blogs Tax Technical

Applicability of bilateral tax treaties in triangular cases – Part 2

In part 1, I have...
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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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About Me

Photo_Nupur Jalan

Nupur is a professional and researcher specializing in corporate tax, international tax and transfer pricing. Her current area of research focuses more on topics surrounding the digital/ data economy and its related implications on businesses (mainly in strategy, valuation, finance, legal and tax arena).

The views in all sections are personal views of the author.