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The OECD Global Minimum Tax: Is It Suitable For Developing Countries?
The authors are Saumya Joshi and Parvathi Badrinath, fourth-year students at Jindal Global Law School, Sonipat. The Race to the Bottom...
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Malak Sheth
May 166 min read
Assessing The Overreach: A Critique Of Section 43B(H) Of The Income Tax Act, 1961
The author is Malak Sheth, a student at Rajiv Gandhi National University of Law, Patiala. Section 43B(h) of the Income-Tax Act, 1961 and...
Harshal Chhabra & Sashwat Kashyap
Jan 26 min read
Unravelling the Angel Tax Debate: Assessing the Legal Battle and the Implications
The authors are Harshal Chhabra and Sashwat Kashyap, second and third year students, respectively, at Gujarat National Law University....
Purava Rathi and Disha Kothawade
Sep 4, 20237 min read
CORPORATE GUARANTEE: AN INTERNATIONAL TRANSACTION?CRAYON GROUP AS V. ACIT
The authors are Purava Rathi and Disha Kothawade, third year students at National Law Institute University, Bhopal. INTRODUCTION The...
Tejaswini Kaushal
Aug 11, 20236 min read
Understanding Intermediary Services under the Goods and Services Tax Framework - PART II
The author is Tejaswini Kaushal, third year student at Dr. Ram Manohar Lohiya National Law University, Lucknow. The previous part...
Tejaswini Kaushal
Aug 11, 20236 min read
Understanding Intermediary Services under the Goods and Services Tax Framework - PART I
The author is Tejaswini Kaushal, third year student at Dr. Ram Manohar Lohiya National Law University, Lucknow. 1. Introduction...
Surjit Raiguru and Rohi Ray
Aug 9, 20236 min read
Unveiling the Global Minimum Tax: A Game Changer in the Fight Against Corporate Tax Avoidance
The authors are Surjit Raiguru and Rohi Ray, third year students at Symbiosis Law School, Pune. The global minimum tax, set to take...
Divya Khanwani
Sep 18, 20226 min read
Reassessing Sentencing Structures under MMT: A Case Study of s276C and s277A of Income Tax Act,1961
The author is Divya Khanwani, fourth year student at National Law School of India University, Bangalore. Introduction In 1940, India...
Pritha Ghosh
Apr 28, 20226 min read
The Dawn of an Era - Revocation of Retrospective Taxation in India
Pritha Ghosh is a fourth-year student at Ajeenkya D Y Patil University, Pune, Maharashtra. Introduction Taxation has historically been a...
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