Clarity on Application of MFN clause in view of the recent CBDT circular (Pune Tribunal)
March 2, 2022The applicability of MFN clause in Indian tax treaties has been subject to debate in recent past. The Central Board of Direct Taxes (“CBDT”) has also recently released a circular dated February 3, 2022, clarifying the applicability of MFN clause present in Indian tax treaties. The Circular was released in response to the unilateral directives issued […]
Introduction to Digital Taxation
February 2, 2021As part of the measures to address the tax challenges posed by the increased digitalisation of the economy, in the Finance Act, 2020 the Government of India has introduced Digital Service Tax by expanding the scope of Equalisation Levy and by expanding such scope the Indian government has joined the other countries likes Italy, UK, […]