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