Category: International Tax Blog
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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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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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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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