Dr. Amar Mehta

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Dr. Amar Mehta

International Tax

Article

Indian Supreme Court’s landmark verdict: Is a tax residence certificate (TRC) sacrosanct for tax treaty entitlement?

Virtual PE: The Indian tax authorities' approach and judicial developments

Disposal Test Revisited: Could a foreign enterprise have a PE at another enterprise's place of business?

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

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

Virtual PE: The Indian tax authorities’ approach and judicial developments

Can beneficial ownership requirement be (impliedly) read into Art. 13 (Capital gains) of tax treaties?