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Fiscally transparent entities and tax treaty
eligibility
|
Shefali Goradia
|
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Triangular cases – the neglected problem in tax
treaty law
|
Michael Lang
|
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Can tax treaty entitlement provisions for hybrid
entities be refined?
|
Dhruv Sanghavi
|
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Non-discrimination provisions in tax treaties
|
Ajay Vohra
|
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Two to tango: a dance of substance and form
|
Bijal Ajinkya
|
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Deconstructing Principal Purpose Test under
Article 7 of MLI
|
Mukesh Butani
|
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Preventing treaty abuse in the context of
multilateral instrument
|
Dinesh Kanabar and
Saurabh Shah
|
|
Taxation of digital economy – the journey, India and
across the world
|
Daksha Baxi
|
|
Digitalisation of the economy: Our perspective on
the OECD’s Unified Approach
|
Vikram Chand
|
|
Reflections on the 2019 OECD proposal on Pillar One
|
Guglielmo Maisto
|
|
Implementation of BEPS and Amendments to
Section 9
|
Radhakishan Rawal
|
|
Public international law, object and purpose, MLI,
BEPS and the OECD Model Tax Convention
|
Clive M. Baxter
|
|
Tax laws through a constitutional prism
|
Arvind P. Datar
|
|
Tax policy as a tool to enable impact investment
and improve CSR targeting
|
Meyyappan Nagappan and
Nehal Binani
|
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Tax system design - an analysis of some design
choices made by the Indian Income Tax Act, 1961
|
Shreya Rao
|
|
Through the looking glass: resolving tax disputes by
arbitration under a bilateral investment treaty
|
H. David Rosenbloom
|