Our knowledge platform hosted on our sister website dramarmehta.com facilitates “Smart Search Functionality”. Every item of the high quality content is carefully tagged (key-worded) by Dr. Amar Mehta himself.
The knowledge platform houses the following:
- Database of judicial precedents;
- Extensive commentaries on important tax treaty issues;
- Articles on various issues in international taxation, GAAR, and the domestic (Indian) tax law;
- Video discussions on important issues; and
- Premium presentations.
As mentioned above, the content is carefully indexed for facilitating search results with a very high level of accuracy and efficiency. That helps the patrons achieve their goals in just a few clicks with the shortest possible turnaround time.
The platform design and structure—through the smart search functionality—facilitate error minimization and elimination of duplications. For instance, the search results reflect ‘issue-based’ outcomes. That significantly minimizes the need for elimination of irrelevant items and empowers the users to achieve high quality results at a lightning speed compared to ‘mainstream’ databases where the users need to invest substantial time for merely weeding out irrelevant information.
Database of judicial precedents
The database comprises of thousands of items of proprietary international tax content (we have recently also commenced coverage of discussion on significant issues under the domestic/ Indian tax law).
The depth and breadth of the content covers meticulous analysis of a rather large number of court cases (as of October 2024: more than 2,000 cases) from over 30 countries, hundreds of articles, extensive expert commentaries on tax treaties, as well as video discussions.
Commentaries
There are extensive commentaries on the following:
- Art. 4: Resident;
- Art. 5: permanent establishment;
- Art. 7: Business profits;
- Art. 12: Royalties and fees for technical services (FTS); and
- Beneficial ownership.
Articles on various international tax and GAAR issues
The platform includes about 200 articles (more being added regularly) on the important issues in the field of international taxation, the General Anti Avoidance Rules (GAAR), and the domestic (Indian) tax law.
For instance, those articles cover a variety of significant issues such as permanent establishment, income attribution under Art. 7 (Business income) of the tax treaties, royalties and fees for technical services (FTS), capital gains, tax avoidance, the principal purpose test (PPT), non-discrimination, foreign tax credit, mergers and acquisition (for instance, issues such as slump sale, and loss carry forward and set off in case of mergers and demergers), etc.
Video discussions on important topics
There are dozens of video discussions on various topics such as permanent establishment, treaty interpretation, income attribution, dividend income, royalties and FTS, GAAR, other anti-avoidance aspects such as beneficial ownership, the most favoured nation clause (MFN) clause, etc.
Also, there are several videos on important domestic (Indian) tax issues such as slump sale, inventory valuation, the real income principle, income accrual, angel tax, etc.
Premium presentations
There are several premium quality presentations on important international tax issues such as beneficial ownership, permanent establishment, royalties and fees for technical services (FTS), non-discrimination, income attribution, place of effective management (POEM), GAAR, etc.