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CBDT issues Guidance Circular on Application of Principal Purpose Tests Under DTAA [Read Circular]

Manu Sharma

The Central Board of Direct Taxes ( CBDT ) has issued a Guidance Circular for the application of Principal Purpose Tests under India-Cyprus DTAA,...

Kuwait Cabinet affirms Bill - Kuwait Cabinet - affirms Bill - Corporate Tax - Corporate Tax on Multinational Entities - taxscan

Kuwait Cabinet affirms Bill for Imposing 15% Corporate Tax on Multinational Entities

Corporate Tax on Multinationals - Corporate Tax - UAE - Domestic Minimum Top-up Tax - DMTT - TAXSCAN

15% Minimum Corporate Tax on Multinationals: UAE's New Move Starting January

Equalisation Levy 2020 - India and USA Agrees - Extend Transitional - Levy Approach - taxscan

Equalisation Levy 2020: India and USA Agrees to Extend Transitional on Levy Approach until June 30,...

Base Erosion and Profit Shifting (BEPS) in India

Relationship Between DTAAs And Domestic Law

INTRODUCTION International trade has existed since the birth of nations, but there has been an accelerating growth not only in trade but also in finance and investment since the end of World War...

Relationship- DTAAs - Domestic -Law-TAXSCAN

Budget 2023 Economic Survey Gauges Necessity to Regulate Cryptocurrency [Read Report]

The Economic Survey gauged for the necessity to regulate cryptocurrency or the crypto ecosystem. Further the International fora like Organisation for Economic Co-operation and Development...

Budget 2023 - Economic Survey - Cryptocurrency - Taxscan

[Book Review] CSR, ESG & Charitable Institutions authored by Dr. KS Ravichandran

Along with Related Party Transactions & Independent Directors, Corporate Social Responsibility (CSR) has been one of the most deliberated concepts of the Companies Act, 2013. Interestingly, CSR...

CSR, ESG & Charitable Institutions - Dr. KS Ravichandran - Book - Book Review - Taxscan

CA Inter, CA Dropouts, B.com vacancies in Deloitte

Deloitte has invited applications for the post of Tax- Transfer Pricing- Executive-CEC 1. As an Executive in DeloitteTax team you’ll build and nurture positive working relationships with teams and...

CA Inter - CA Dropouts - B.com - vacancy - Deloitte - jobscan - taxscan

Bhutan’s Tax Inspectors Without Borders (TIWB) programme launched in partnership with India

Tax Inspectors Without Borders (TIWB), a joint initiative of the United Nations Development Programme (UNDP) and the Organisation for Economic Cooperation and Development (OECD), launched its...

Bhutan’s Tax Inspectors Without Borders - TIWB - Taxscan

OECD releases report on Inheritance Taxation in OECD Countries

The Organisation for Economic Co-operation and Development (OECD) has released the report on Inheritance Taxation in OECD Countries. The purpose of the report is to Compare and assess inheritance,...

OECD - report - Inheritance Taxation - OECD Countries - Taxscan

Rules of Interpretation applicable to Domestic Law need not be applicable while interpreting DTAA: Delhi High Court [Read Judgment]

The Delhi High Court ruled that the rules of Interpretation applicable to Domestic Law need not be applicable while interpreting the Double Taxation Avoidance Agreement (DTAA). The petitioners,...