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

The rapid evolution of Virtual Digital Assets (VDAs) has introduced significant complexities in the realm of taxation and regulatory compliance. Industry estimates suggest there are 15 to 20 million crypto investors in India, with total crypto holdings of around 400 billion rupees. Cryptocurrencies, in contrast to fiat money, are decentralised and rely on a peer-to-peer network that functions independently of a central bank or other third party. Because of the volatility and