Articles

As of March 2020, the world is dealing with the presence of the global spreading of COVID-19 or popularly known as the Coronavirus. At the beginning of March 2020,…

The Office of the US Trade Representative (USTR) today announced that it has initiated an investigation into digital services taxes proposed or adopted in Austria, Brazil, the Czech Republic,…

NON RESIDENT TAXATION The residential status of taxpayers plays a key role in determining the scope of taxable income (Indian Income / Foreign Income) for a financial year in…

Rule – 10F :- Meaning of expressions used in matters in respect of advance pricing agreement For the purposes of this rule and rules 10G to 10T, (a) “agreement”…

Introduction Life in the United States can be unusually complicated. This is especially true for a foreign national (a citizen or national of a country other than the US)…

Facebook has announced that they will collect 6% service tax on the sale of ads in Malaysia starting 1st January 2020. This is in line with the introduction of…

Basic idea of what the article relates to: – Many of us visit regularly on various websites to read some articles, journals or to watch some videos. One of…

A group of 28 developing nations has backed India’s opposition to a set of new global rules for taxing tech giants being brokered by the Organisation for Economic Cooperation…

Important case law Hitatchi Technology Singapore Pte Ltd V/S ITAT Background: Before going into the background of this particular case we thought of first giving some background on latest…