Tax Transparency in India: A Catalyst for Sustainable Growth
As India strives to cross the $5 trillion mark, the journey entails fostering sustainable growth that requires the active involvement of all stakehold…
Taxation
Base Erosion and Profit Shifting (BEPS): Concepts, Examples, India, BEPS 2.0
Base Erosion and Profit Shifting (BEPS) refers to tax planning strategies employed by multinational enterprises to exploit gaps and mismatches in tax …
Taxing International Credit Card Transactions- Under the Liberalized Remittance Scheme
Recently, the central government, in consultation with RBI, announced a 20% TCS levy on international credit card transactions outside India. This mov…
Haryana Liquor Policy- Why is it Significant?
Recently, Haryana government announced its new liquor policy. Following approval by the Haryana Cabinet, the policy has sparked widespread discussions…
Carbon Border Adjustment Mechanism- Purpose, Working & Criticisms
From October, EU is to commence its ambitious and controversial CBAM regime. While the intentions behind the move may be appreciable, several countrie…
Crypto under PMLA- Background, Recent Developments & Significance
Recently, the government made a significant move with relations to crypto-regulations, especially with regards to the use of crypto-assets for money l…
Demonetisation – A Success or a Failure?
The government under the prime ministership of Narendra Modi on November 8, 2016, had announced that the largest denomination of Rs 500 and Rs 1000 we…
The digital tax challenges – Two-pillar approach and associated concerns
Over the past four years, 137 countries have engaged intensively with the OECD to find a solution to the tax challenges arising from digitalisation. L…
