Archita Satish2 days ago6 min“X” Marks the Spot: Determining the Situs of Virtual Digital Assets to Tax Non-ResidentsPer author, VDA transactions should be treated either under capital gains or as business income, as applicable.
Sharun SalviMar 66 minBeyond the Transaction: (Mis)application of the Principle Purpose TestAuthor analyzes the confrontational approach of tax authorities towards foreign investment in India, focusing on the principle purpose test.