Gagan Kumar

Is existence of a predicate offence necessary to invoke anti money laundering law?

June 3, 2022

Introduction As the name suggests, The Prevention of Money-Laundering Act (“PMLA”), 2002 is an Act to prevent money-laundering and to provide for confiscation of property derived from, or involved in, money-laundering and for matters connected therewith or incidental thereto. The essence of the statute in creating economic security has resulted...

Covid-19: A cry for relooking transfer pricing APAs and safe harbour rules

August 28, 2020

A significant volume of global trade consists of international transfer of goods, services, capital and intangibles. As per the United Nations Practical Manual on Transfer Pricing, 2013, international transfers within MNE group entities which are called intragroup transfers are growing steadily and account for more than 30% of the total...

Multilateral Instruments & General Anti-Avoidance Rules: An Interplay

August 17, 2020

A. The genesis of Multilateral Instruments A.1. Introduction Multinationals (“MNCs”) operates in various countries, and such entities may be taxed both the countries, i.e. country of their residence as well as the source country. Countries enter into treaties to avoid double taxation in the source as well as resident countries....

Ban on Chinese investments: Should India bother about Bilateral Investment Treaty?

July 22, 2020

The relationship between India and China has been mostly of mistrust and doubt. It is only in the last decade or so when FDI started flowing into India and sophisticated products started being available at an affordable price, the perception towards China began changing, and Indians started overlooking proclivity of...

GST and E-Commerce as a panacea for reverse migration

June 19, 2020

One of the most significant challenges b e i n g f ac e d by the Government at present is how to kick start the economy, which is continuously declining. The strong workforce of displaced workers (they shouldn’t be called migrant as they are also Indian) is bending towards...

Tax policy in the wake of Covid-19

May 4, 2020

The SARS Coronavirus Disease 2019, in short Covid-19, has turned the world upside down. Not only has it affected the health of millions of people and claimed thousands of lives, but this pandemic has also bled economies across the globe. The world order would change by the time this virus...

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