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K.Vaitheeswaran - Global Minimum Tax - An Analysis
In India, sales tax is levied by the State and before implementation of value added taxwhich ushered in to some extent uniform VAT rates,Read more...
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Fast Food vs Fine Dining – The Tax Angle
There is a general feeling that India’s Tax laws are complicated and peculiar tax questions arise only in the Indian Horizon. This is far from the truth as foreign precedents would show that when it comes to tax interpretations galoreRead more...
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Nothing ‘soft’ about this ‘ware’
In a seminal judgment, SC has held that ownership of copyright in a work diers from the ownership of the physical material in which the copyrighted work may happen to be embeddedRead more...
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K. Vaitheeswaran - USTR 301 Investigation of EL 2.0 – A Storm in a Teacup
India’s Equalisation Levy was the subject matter of investigation under Section 301 of the Trade Act of 1974 by the USTR and the USTR has given its report on 06.01.2021 through which the investigation concludes thatRead more...
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UN’s Proposed Article 12B – Light at the End of the Tunnel
Digital economy offers great potential and facilitates an environment for conducting business without theneed of a physical presence in a country. While digitization has made rapid strides in every sector, business has identified innovative solutions effectively mining the digital explosion. Even the by-standers who werenot convinced on the digital alternative…Read more...