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Top Stories on International Taxation

OECD guidance for the development of synthesised texts for interpretation of modified treaties
14 November 2018
United Nations (UN) Practical Manual on Transfer Pricing for Developing Countries–Snapshot of India Chapter
14 November 2018
CBDT notifies jurisdictions for ‘passive non-financial entity’ under FATCA
14 November 2018
Provision written back to be treated as operating item for computing working capital adjustment
13 November 2018

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Opinions

Comparability Analysis – Substantial Question of Law? L N Pant
Senior Director, Deloitte Haskins and Sells LLP

Definition of 'Deemed International Transaction' not considered in right perspective in Shilpa Shetty's case D.C. AGRAWAL
Advocate, (Former CIT & Accountant Member of ITAT)

Special Treatment of Innovative Income Dr. Gaurav Shukla
Asst. Prof. at Rajiv Gandhi School of Intellectual Property Law, Indian Institute of Technology, Kharagpur
No abuse investment in Canada through a Co. located in another country to save Cap Gains; Tax Court of Canada rules Kanwal Gupta
CA/Proprietor- Kanwal & Co.,Chartered Accountants

Discussion Draft on Financial Transactions – An Analysis Nitin Narang
Partner, Nangia Advisors LLP

Alter ego doctrine, lifting/ piercing the corporate veil in determining a permanent establishment Kanwal Gupta
CA/Proprietor- Kanwal & Co.,Chartered Accountants
Business reorganization at taxmen lens– The Master Card effect? Ashish Karundia
CA

AAR adopts expansive view of Permanent establishment in Master card Ruling D.C. AGRAWAL
Advocate, (Former CIT & Accountant Member of ITAT)

Marketing services to foreign company – a PE creating function? Sumeet Khurana
Director - Direct Tax, Lakshmikumaran& Sridharan, Attorney

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