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TDS on Salaries Earned by Religious Nuns: Application of the Doctrine of Diversion of Income by Overriding Title
With the growing trends of Multinational Companies employing Debt financing instead of equity financing, not only the capital structure of the Companies were distorted, but also the problem of profit shifting and base erosion occurred. Even though the origin of the implementation of thin capitalisation rules in India can be traced back to OECD guidelines, there were a handful of nations that had implemented the rule even before the OECD had acknowledged the problem. What has
Paras Khetan
Jul 4, 20256 min read
Taxing Unrealized Capital Gains: A Progressive Taxation Measure or An Irrational Taxing Adventure
With the growing trends of Multinational Companies employing Debt financing instead of equity financing, not only the capital structure of the Companies were distorted, but also the problem of profit shifting and base erosion occurred. Even though the origin of the implementation of thin capitalisation rules in India can be traced back to OECD guidelines, there were a handful of nations that had implemented the rule even before the OECD had acknowledged the problem. What has
Rishi A. Kumar
Jul 4, 202528 min read
Assignment of Leasehold Rights in India: Assessing Taxability under the GST Regime
Taxing assignment of leasehold rights under the GST regime has been an unsettled issue, intertwined within considerations of indirect taxation and property law, for a significantly long time. Property law theorists categorise assignment of leasehold rights as a sale of immoveable property, after delving into the legal meaning of the term ‘immoveable property’ which also includes ‘benefits arising out of such property.’ Further, sale of immoveable property cannot reasonably be
Lauren Prem
Jun 15, 202524 min read
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