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Taxation

Double Taxation vs. Digital Taxation: How the DTAA Shift Affects Digital and Tech Giants in India and Switzerland

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 […]

Categories
Taxation

Transparent Taxation– India Setting the Global Benchmark for Compliance Verification

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 […]