Understanding GAAR (General Anti-Avoidance Rules)..
Consider a situation where a foreign entity provides loan to an Indian company and receives interest which is not fixed but linked to profits. Or consider a treaty between India…
Demonetisation – Will It Improve Tax/GDP Ratio..??
Demonetization continues to dominate the national agenda with the hardships being faced by the people and also the benefits arising out it. One of the benefits is its impact on India’s tax/GDP,…
GST – Towards a National Market.. (Part I)
Passage of constitutional amendment bill related to Goods & Services Tax by Rajya Sabha today is a historic event for the Indian economy and is the culmination of years and years…