The 2025 update of the OECD commentary represents an important step towards harmonizing the definition of PE in modern business practices in cross-border remote work and mobile extractive industries.

India now stands at the crossroad of remaking transfer pricing not merely a regulatory stick, but a strategic tipping stone of fair trade, investment confidence and tax equity.

The suspension of the MFN clause in the India-Switzerland DTAA is a significant shift in international tax treaties.

[Karan Shelke is a student at Maharashtra National Law University, Mumbai.] Several years ago, The Economist noted that data generated...