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Top Stories on International Taxation

Cross-border transparency – adding dimensions to tax scrutiny
16 January 2019
Reassessment on ground that HSBC didn't carry out any banking activities in Mauritius was mere change of opinion
16 January 2019
Co. engaged in providing KPO services not to be taken as comparable if assessee was rendering ITES to AE
15 January 2019
Highly technical service co. is not comparable to marketing support service provider
15 January 2019

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Opinions

Jersey - No More a Tax Haven Paresh Patil
CA

‘Associate Enterprise’ and its Prerequisites Piyush Bafna
CA

Diverse income sources, eligible to claim benefit under DTAA or Act - ‘independently & mutually exclusively’ Suraj Nangia
Partner, Nangia Advisors LLP
Comparability Analysis under Transfer Pricing - Whether a Question of Law or a Purely Factual Exercise? Neeraj Jain
Advocate, CA Partner (Head of Transfer Pricing practice) Vaish Associates Advocates

United Nations (UN) Practical Manual on Transfer Pricing for Developing Countries–Snapshot of India Chapter Vinita Chakrabarti
Director - Transfer Pricing with a leading Firm in India with over a decade of Transfer Pricing experience

Law of preparatory and auxiliary services Noopur Agashe
Executive Director - PWC
Opinion : Indian APA experience Sanjay Kumar

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)

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