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Impact of Switzerland’s Suspension of MFN Clause in India-Switzerland DTAA: A Shift in Global Tax Dynamics
The suspension of the MFN clause in the India-Switzerland DTAA is a significant shift in international tax treaties.
Suhana Roy
Mar 208 min read
84
Unveiling Non-Taxability of Compensation Payment to Cricket South Africa under the India-SA DTAA
This piece delves into the intricate facets of BCCI v. Dy. Commissioner of Income Tax.
Vaishnavi Chandrakar
Jun 15, 20237 min read
342
Beyond the Transaction: (Mis)application of the Principle Purpose Test
Author analyzes the confrontational approach of tax authorities towards foreign investment in India, focusing on the principle purpose test.
Sharun Salvi
Mar 6, 20236 min read
306
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