Author: Srishti Singh
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DAC6 Implementation into Dutch Law
DAC6 is going to be a game-changer by infusing transparency and fairness in taxation through mandatory disclosure requirements for reportable cross-border arrangements. However, there are complex technical, administrative, and procedural issues for the taxpayers and intermediaries while determining a reportable cross-border arrangement, which can be reflected in the new bill to implement DAC6 in the…
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Gucci Owner Kering Tax Settlement Case
A closer look behind the largest settlement ever agreed by a company with the Italian tax authorities.
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EU Digital Services Tax: Aiming towards a Unified Solution
The article traces the ongoing conflict in reaching a unanimous solution towards digital services tax within the EU.
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CFC Legislation in Finland: Analysis of the Draft Bill
An analysis of the draft bill amending CFC rules in Finland.
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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,…
