Contents
Fiscally transparent entities and tax treaty eligibility |
ShefaliGoradia |
Triangular cases – the neglected problem in tax treaty law |
Michael Lang |
Can tax treaty entitlement provisions for hybrid entities be refined? |
DhruvSanghavi |
Non-discrimination provisions in tax treaties |
Ajay Vohra |
Two to tango: a dance of substance and form |
BijalAjinkya |
Deconstructing Principal Purpose Test under Article 7 of MLI |
Mukesh Butani |
Preventing treaty abuse in the context of multilateral instrument |
Dinesh Kanabar and Saurabh Shah |
Taxation of digital economy – the journey, India and across the world |
Daksha Baxi |
Digitalisation of the economy: Our perspective on the OECD’s Unified Approach |
Vikram Chand |
Reflections on the 2019 OECD proposal on Pillar One |
GuglielmoMaisto |
Implementation of BEPS and Amendments to Section 9 |
RadhakishanRawal |
Public international law, object and purpose, MLI, BEPS and the OECD Model Tax Convention |
Clive M. Baxter |
Tax laws through a constitutional prism |
Arvind P. Datar |
Tax policy as a tool to enable impact investment and improve CSR targeting |
MeyyappanNagappan and Nehal Binani |
Tax system design – an analysis of some design choices made by the Indian Income Tax Act, 1961 |
Shreya Rao |
Through the looking glass: resolving tax disputes by arbitration under a bilateral investment treaty |
H. David Rosenbloom |