Similarly, operating contract expenses of Rs. 3,33,01,861 were disallowed by the AO under Section 40 (a) (i) on the grounds that the assessee had not withheld tax on payments made to non-residents.

It is critical that Irish asset managers have the toolkit and capabilities necessary to match products with investors ...

The additional conditions—pushed by multiple nations from behind the scenes—are to compel Islamabad to deepen economic reforms and prove disengagement from terrorist elements ...

SINGAPORE] A harmonised carbon trading framework across all South-east Asian markets will help boost private sector ...

As with all Euro nations, the Kingdom of Spain is obliged to count its national debt according to the rules laid down in the Maastricht Treaty. This counts all public ... the government stoked the ...

Sudin Sabnis and Siddhesh Khandalkar of Lakshmikumaran and Sridharan explore how context shapes the interpretation of undefined terms in tax treaties, balancing treaty text, domestic law, and diplomat ...

Double Tax Treaties exist between many countries to offer relief from double taxation and the specific provisions of each relevant treaty needs to be considered to establish the appropriate taxing ...

Retaliatory taxes on foreign companies operating in the U.S. could open the door for a broader economic conflict.

The region’s electricity needs could double in the next two decades, according to new estimates from an interstate power council. The State Department declined to comment. The treaty’s roots ...

A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's ...