Recent Posts
The taxation of crypto assets – Introduction and overview of key concepts
The write-up mainly covers basics of cryptocurrency/NFTs and a broader overview of some tax considerations surrounding them. 1. Cryptocurrency Since, most of the crypto assets are based on blockchain technology,…
India – Taxation of Virtual Digital Assets
By Nupur Jalan Click here to download the draft paper India – Taxation of Virtual Digital AssetsDownload *This is pre-print version of the paper and cannot be cited for now
TAX and ESG
1. Background • More and more stakeholders have started demanding increased visibility over the details of the tax footprints of the multinationals in different countries. • GRI 207: Global Reporting…
ROBIN HOOD taxes – Can similar taxes be levied on crypto based trading?
What are Robin Hood taxes: These are small taxes (financial transaction taxation) levied on financial transactions carried out through the stock market. Source: https://www.robinhoodtax.org.uk/ For more details on these taxes…
Decentralised finance (DeFi) transactions- Certain tax implications
1. Background Decentralised finance (DeFi) aims at democratising finance by replacing centralized financial institutions with direct, peer-to-peer relationships for improving the availability and efficiency of the financial services. DeFi mainly…
Case analysis GDPR: Is there a need to have standard contractual clauses in the Binding Corporate Rules and Code of Conduct?
1. Question: The standard contractual clauses edited by the European Commission (Commission implementing decis
Artificial Intelligence(AI) – open questions
a. What is the possibility of glitches in AI models? How the risk of such glitches can be reduced? There is al
Use of explainable artificial intelligence models in courts for dispute resolution processes (Part 1)
Overtime, there have been a lot of discussions around the use of Artificial intelligence (AI) in dispute resol
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