Double Taxation Avoidance Agreement (DTAA): Provisions, Significance, Impacts
The Double Taxation Avoidance Agreement (DTAA) has been a cornerstone in India's international economic engagements, alleviating tax burdens for entit…
Taxation
TIRExB
This topic of “TIRExB” is important from the perspective of the UPSC IAS Examination, which falls under General Studies Portion.What is TIRExB? How TIRExB Operates…
Tax Base in India- Trends, Reasons & Challenges
In the recent times, despite a limited tax revenue base, the Indian government's fiscal space has witnessed some significant shifts. Interestingly, th…
Mera Bill Mera Adhikar
The imminent launch of the “Mera Bill Mera Adhikar” scheme by the government brings forth a novel initiative aimed at promoting transparency and accountability in…
Boards for Advance Rulings
The operationalization of Boards for Advance Rulings (BARs) brings a fresh approach to addressing tax-related uncertainties. Through email-based procedures and video conference hearings, BARs are…
Tax Transparency in India: A Catalyst for Sustainable Growth
As India strives to cross the $5 trillion mark, the journey entails fostering sustainable growth that requires the active involvement of all stakehold…
Base Erosion and Profit Shifting (BEPS): Concepts, Examples, India, BEPS 2.0
Base Erosion and Profit Shifting (BEPS) refers to tax planning strategies employed by multinational enterprises to exploit gaps and mismatches in tax …
