MCQ on Interpretation of Tax…

Interpretation of Tax Treaties MCQ International Taxation are covered in...

MCQ on Interpretation of Tax Treaties – International Taxation

Ecommerce Transactions MCQ – International…

Ecommerce Transactions MCQ International Taxation are covered in this Article....

Ecommerce Transactions MCQ – International Taxation

Anti Avoidance Measures in International…

Anti Avoidance Measures in International Taxation MCQ are covered in...

Anti Avoidance Measures in International Taxation MCQ

Equalization levy Finance act 2016

Introduction of New Chapter of Equalization Levy Considering the potential...

Equalization levy Finance act 2016

Issues in E-commerce Transactions

Issues in E-commerce Transactions Determination of Economic Attachment Taxation rules...

Issues in E-commerce Transactions

What is E-commerce Transaction

What is an E commerce Transaction? E-commerce transactions are transactions...

What is E-commerce Transaction

E-commerce Transactions

Module 6 – Taxation of E-commerce Transactions, CA Final International...

E-commerce Transactions

Controlled Foreign Corporation

Controlled Foreign Corporation (CFC), as the name suggests, is a...

Controlled Foreign Corporation

BEPS Action Plans

BEPS ACTION PLANS OECD BEPS Action Plan has sets forth...

BEPS Action Plans

Base Erosion and Profit Shifting

Base Erosion and Profit Shifting - Meaning Base Erosion and...

Measures for Anti Treaty Shopping…

MEASURES FOR ANTI - TREATY SHOPPING IN TAX TREATIES BENEFICIAL...

Measures for Anti Treaty Shopping in Tax Treaties

What is Treaty Shopping

What is Treaty Shopping? Treaty shopping refers to a “situation...

FAQ ON GAAR

FAQ ON GAAR- CIRCULAR NO. 7 OF 2017 DATED 27-1-2017...

FAQ ON GAAR

GAAR Examples

GAAR EXAMPLES – 1 : TAX MITIGATION SETTING UP AN...

General Anti Avoidance Rule

GAAR refers to General Anti-Avoidance Rules, which are  introduced in...

Tax Avoidance

“Tax avoidance” means arranging affairs where the main object or...

Tax Avoidance

Extrinsic aids to Interpretation of…

EXTRINSIC AIDS TO INTERPRETATION OF A TAX TREATY There are...

Extrinsic aids to Interpretation of Tax Treaties

Interpretation of Treaties – Monist…

There are two views on the Interpretation of Tax Treaties....

Interpretation of Treaties – Monist or Dualistic View

DTAA Meaning

DOUBLE TAXATION AVOIDANCE AGREEMENT or DTAA MEANING DTAA Meaning -...

DTAA Meaning

Treaty Definition

Treaty Definition - Article 2 of Vienna Convention on Law...

Treaty Definition

Double Taxation and Connecting Factors

Double Taxation and Connecting Factors - Jurisdictional Double Taxation, Economic...

Double Taxation and Connecting Factors

What is International Tax Law

What is International Tax Law? International tax law , in...