The author is Meyher Chawla, a Fourth Year B.A. LL.B. Student from Jindal Global Law School. Keyword : Treaty Shopping Overview Historically, the India-Singapore Double Taxation Avoidance Agreement (“DTAA”)[1] served as a primary mechanism for facilitating foreign direct and portfolio investment, primarily due to its favorable treatment of capital gains on Indian equity. However, India has since pivoted from this investment-centric model toward a robust protection of source-b

The author is Arunav Kapur, a Third Year B.A. LL.B. Student from Rajiv Gandhi National University of Law, Patiala Keyword : Pervasive Control Introduction In the era of ever-increasing codependence with foreign entities and globalization, the existence of multiple international enterprises in domestic boundaries is imminent. Such situations often tend to pose the question of when a state may tax a foreign enterprise, it lies at the core of the field of international taxation

The author is Shreya Parvathinathan, a Final Year B.A. LL.B. Student from Tamil Nadu National Law University. Keyword : Green Taxation Introduction Fiscal measures are one of the most common ways used in order to combat climate change and preserve the environment. Green taxation, an example of fiscal measures, has been a tool used in order to lower environmental damage and also raise money.[1] According to the Organisation for Economic Co-operation and Development