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Shilpa Goel (Tax Lawyer)
“Loophole Games”: understanding corporate tax avoidance in India
May 24, 2019

I wrote in my last blog that despite its impact, corporate tax avoidance is one of the lesser debated issues in India. This is what I wrote: “Multinational tax avoidance has almost never made it to…

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Dhruv Janssen-Sanghavi
Ruminating over Equalisation Levies
May 23, 2019

There has been much brouhaha about equalization levies in the context of the digital economy. One of the hotly debated issues is whether such levies are covered by tax treaties at all. In this post,…

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Jim Stewart (Trinity College Dublin)
User Value and Taxation of the Digital Economy
May 09, 2019

Taxation of the digital economy is one of the more difficult and contentious issues in international taxation. There are several strands to this complexity. One strand is profit attribution for…

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Ashish Goel (Advocate)
Does the Principal Purpose Test (PPT) Throw Tax Certainty to the Winds?
May 02, 2019

In 1789, Benjamin Franklin wrote in a letter to French scientist Jean-Baptiste Leroy: “Our new Constitution is now established, and has an appearance that promises permanency; but in this world…

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