Introduction As the name suggests, The Prevention of Money-Laundering Act (“PMLA”), 2002 is an Act to prevent money-laundering and to…
Comparable Uncontrolled Price Method compares price charged for the property or service in a controlled transaction with the price charged…
A. The genesis of Multilateral Instruments A.1. Introduction Multinationals (“MNCs”) operates in various countries, and such entities may be taxed…
Currently, many Chinese companies have an investment in India either in manufacturing like Oppo or Haier or passive investment in…
Government may bring an amendment permitting e-commerce companies to use Aadhaar card of the supplier for verification as well as…
Tax laws should be drafted to address concerns of a large proportion of honest taxpayers instead of focusing on the…