Articles on International Taxation
Sovereign Jurisdictions and the Architecture of Anti-Avoidance: A Comprehensive Analysis of the Evolution of International Tax Law
Published on: 09-01-2026
DTAA Declaration Format for Non-Residents: Tax Residency & Beneficial Ownership (2025-26)
Published on: 09-01-2026
Beyond Consultancy: The Supreme Court of India Reaffirms the ‘Fixed Place’ PE Threshold in Hyatt International
Published on: 09-01-2026
The Chameleon Concept: A Comprehensive Analysis of Beneficial Ownership in International Taxation
Published on: 08-01-2026
Aircraft Lease Payments Under the India-UAE DTAA: Royalty or Business Income?
Published on: 08-01-2026
Shares for Services: A Guide to Non-Cash Allotment for Foreign Consultants
Published on: 07-01-2026
How to Issue Shares for Services to Foreign Consultants in India: FEMA Rules
Published on: 02-01-2026
Foreign Asset Disclosure in ITR: A Complete Guide for Non Residents & Residents
Published on: 01-06-2025
Most Favoured Nation (MFN) Clause in DTAAs: Interpretation, Judicial Precedents, and India's Stand
Published on: 01-01-2025
Taxability of Guarantee Commission Received by Johnson Matthey Public Limited Company from Indian Subsidiaries: A Legal Analysis
Published on: 06-06-2024
Navigating the Complexities of Tax Residency Certificate (TRC) for DTAA Benefits
Published on: 03-06-2023
How to Apply for Tax Residency Certificate (TRC) of the United Arab Emirates (UAE)
Published on: 20-04-2023
Foreign Tax Credit cannot be denied merely because assessee has not filed the Form 67
Published on: 29-03-2022
CBDT conditionally exempts certain non-residents from furnishing ITR
Published on: 14-10-2021
Delay in furnishing TRC justifiable. ITAT Allows benefit of India-USA DTAA
Published on: 18-08-2021
Project Office is not PE; SC affirm substance over legal form
Published on: 24-07-2020