M&A Tax
Article

Reckitt Benckiser Case (ITAT): Was the ‘demerger’ characterization correctly denied?

M&A Tax
Article

Undertaking: An intricate concept in the context of slump sale

M&A Tax
Article

Slump sale: the ‘going concern’ controversy

International Tax
Article

Could a legal fiction in the domestic tax law be read into a tax treaty?

International Tax
Article

MAP and MLI Frustrated: Unraveling a Landmark Australian Tax Treaty Decision

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India Tax
Article

Principle of Estoppel: Is it relevant for inventory valuation?

India Tax
Video

Can subsequent domestic tax law amendments govern tax treaty interpretation? (Danish SC decision)

GAAR
Article

GAAR and the timing issue—the ‘main purpose’ behind an ‘avoidance scheme’ must be ascertained when the scheme was formulated, or when it was implemented?