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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 […]

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TeLawgram

’21 Week 10 (06/03 – 12/03)

The past week has been fraught with judgements from various High Courts, the Supreme Court, the European Court of Justice and more. The subject of these judgements range from the Arbitration and Conciliation Act to the air pollution limits in the European Union. Apart from these, the updates also cover policy developments in countries like Spain, Germany and Switzerland. Hope you enjoy reading the updates and curated list of suggested readings!