Keshav Maheshwari Introduction: A Crisis of Confidence in a Cashless Revolution India’s Unified Payments Interface (UPI) stands as a monumental achievement in public digital infrastructure, a system that has dramatically lowered transaction costs and brought millions into the formal financial fold. However, a recent and unforeseen development threatens the very trust upon which this revolution […]
Category: Taxation
Vedansh Raj Introduction The recent removal of the Most Favoured Nation (“MFN”) clause by the Australian Government in double taxation avoidance agreements, effective in India from January 1, 2025, is strange in the international taxation regime’s practices. This decision unbalances the double taxation structure and poses unique challenges to the new digital economy. This was […]
Adesh Sharma & Saksham Shrivastav As the world adjusts to a faceless pandemic, India has introduced a major overhaul of its direct taxation regime by erasing physical interface along with jurisdictional boundaries and introducing a faceless tax assessment and appeals system in its place. On August 13th, the Prime Minister launched the new Transparent Taxation […]
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