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Top Stories on International Taxation

Payment for transfer of use of right to use software, not royalty as per Indo-Belgium DTAA
18 February 2020
Non-exclusive non-transferable computer software licence with no right to sub-lease qualifies as royalty income
17 February 2020
Judicial Review On Direct Tax Vivad se Vishwas Bill, 2020
15 February 2020
CBDT notifies the Rule to make PAN inoperative if it is not linked with Aadhaar
14 February 2020

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Opinions

Taxation of Digital Economy – India’s Approach and the Global Scenario Mohammed Ali Memon
Associate, T.P.Ostwal and Associates LLP, Chartered Accountants.

Key Expectations from Union Budget 2020 Editorial Team

Inclusive Framework on BEPS – Two Pillars for next generation cross border tax issues Abhishek Goel
CA
Demystifying Digital Taxation Rashmin Sanghvi
CA

Corporate Tax Rate Reductions And Its Hidden Challenges Aditya Narwekar
Partner, Deals (M&A Tax, PwC India)

The Taxation Laws Amendment Bill, 2019 - A case for treating software development as manufacturing activity Shubham Jain
CA
OECD’s Unified Approach under Pillar One – Great leap with multiple hurdles Nandakumar Raman
Director-Tax and Regulatory Services, Grant Thornton India LLP

Unified Approach: A Shift From Residence To Market Jurisdiction Prateek Goyal
Principal Associate - Taxation, MVKINI Law Firm

Significant User based taxable presence for profit allocation – inching closer to reality Gaurav Jain
CA

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