Author: Srishti Singh
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U.K Digital Services Tax : Looking beyond the Proposal
A brief overview of the U.K Digital Services tax proposal.
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Revisiting the Cameco Transfer Pricing Case
A quick take on the landmark transfer pricing decision of 2018
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Walmart-Flipkart Deal: Assessing the Tax Implications
This article seeks to analyse the possible tax implications of the historic e-commerce deal between Walmart & Flipkart.
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OECD consultation on Residency by Investment and Citizenship schemes: An analysis from Financial Institutions perspective
1. Background: There is a surge in Jurisdictions offering residency by investment and citizenship schemes (“RBI/ CBI” schemes) that allow foreign individuals to obtain citizenship or temporary or permanent residence rights in exchange for in-bound financial investments or against a flat fee. These schemes are acquired for various reasons for acquiring of residency or citizenship…
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Thin Capitalisation Rule in India: Impact on Corporate Gurantees
The following article got published on Indian Journal of Tax Law [3 (2) IJTL (2017)]. The article aims to analyse the impact of implicit Corporate guarantee under the garb of Thin Capitalisation rule in India ABSTRACT – Srishti Singh The Budget of 2017 made a significant change by introducing Thin Capitalisation provision to align Transfer…
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Taxation of Cryptocurrency in South Africa
1. Background: Bitcoin use has surged in South Africa amid political and economic instability in the country, where it can be used to transfer money without restriction due to sanctions or going through a bank. But Bitcoin is just one of many cryptocurrencies that are unregulated. They are decentralised digital currencies that can be bought,…
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Analysis of Joint & Several liability under UK VAT for online marketplace
The article seeks to analysis the new rules under UK VAT law providing for joint and several liability for online marketplace.
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Taxation of Initial Coin Offerings in Switzerland: An Issuer’s Perspective
I. Introduction Switzerland has become a major hub for initial coin offerings (ICOs) and token-generating events (TGEs) with various large-scale Initial Coin Offerings or ICOs have recently been conducted in or from Switzerland.The attractiveness of Switzerland for ICOs both for investors and issuers can be traced from its favourable Swiss tax laws. According to the…
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About Srishti Singh
A brief profile of the author
International Tax Panorama 