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Top Stories on International Taxation

No official notification required if protocol clause of DTAA provided automatic application of subsequent treaty
19 April 2018
AO couldn't refer matter to TPO if quantum of international taxation was below monetary limit
19 April 2018
Foreign component disbursed outside India for convenience purpose of expats couldn't be disallowed
18 April 2018
TPO was required to determine ALP of transaction without ascertaining benefit accrued to assessee
18 April 2018

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Opinions

Opinion: International Tax System moving towards Consumption based Taxation Himanshu Gupta
CA/Taxation Head, Lenskart Solutions Private Limited

Non-resident not required to obtain PAN - Is it a reality? Sweta Parameswaran
CA/CS

Expectations From Budget 2018 - Ease of doing M&A Radhika Jain
Partner, Grant Thornton India LLP
New TP documentation rules & lack of TP guidelines on important issues in India – leave taxpayers in a conundrum Anuradha Rathod
CA & Specialists in Transfer Pricing Laws in India

Stringent ‘Disclosure Requirements’ are expected post Panama and Paradise Paper Leaks Krishan Malhotra
Partner, Dhruva Advisors LLP

Taxmann's Expectations from the Union Budget, 2018 Editorial Team
Outsourcing operations carried on by an Indian subsidiary do not constitute a PE in India, says Supreme Court Rohinton Sidhwa
Partner, Deloitte Haskins and Sells LLP

Taxability of back office operations by foreign enterprises - has the dust been finally settled? Rajesh Patil
Director, Deloitte Haskins and Sells LLP

Liaison Office – How safe now post BEPS and MLI Manish Shah
Partner, Sudit K Parekh & Co

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