CBDT has issued a circular clarifying its interpretation of the MFN clauses of the tax treaties. In this article we carried out an impact analysis of this circular in view of judicial pronouncements.Download
CBDT published third Annual Report (2018-19) of the Indian APA programme in November 2019. In this article the Authors have presented their views on the progress of APA Programme so far in India.
In November 2016, over 100 countries concluded negotiations on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("Multilateral Instrument" or "MLI") that will swiftly implement a series of tax treaty measures to update international...
A detailed note on the recently introduced the Companies (Significant Beneficial Owners) Rules, 2018 (“SBO Rules”). In this note, we have discussed the relevant provisions of the SBO Rules, filing requirements and penal consequences of non-complianceDownload