GlobeTax | a podcast by Ajit Jain on International Taxation

Globetax

Podcast on International Taxation, Transfer Pricing and Future of Taxation read less

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What is the tax Treaty and why it is important

What is the tax Treaty and why it is important

There are about 3,000 of these bilateral agreements around the world. The main function is to carve up the right to tax businesses and people who earn money across borders and divide up that tax between two states.

What is the tax Treaty and why it is important

What is the tax Treaty and why it is important

There are about 3,000 of these bilateral agreements around the world. The main function is to carve up the right to tax businesses and people who earn money across borders and divide up that tax between two states.

Basics of Multilateral Instrument

Basics of Multilateral Instrument

The multilateral instrument (MLI) implements anti-tax avoidance measures of the BEPS project in bilateral tax treaties. The MLI facilitates rapid inclusion of the measures or actions in existing bilateral tax treaties against treaty shopping, artificial avoidance of the PE status and hybrid mismatches, as well as improvements of the dispute resolution mechanism.

Lockdown due to Covid-19 | Tax treaty issues

Lockdown due to Covid-19 | Tax treaty issues

Covid-19 has changed the way people are working. Working from home is the new normal. Many expatriates moved to their home countries and working remotely. Due to travel restrictions, employees are not able to go back to their working location. This poses a risk of creating a permanent establishment in the home country of the employees.

Taxation in Digital Economy- Part 1

Taxation in Digital Economy- Part 1

Rapid digitalisation of the economy, new business models and the challenges they pose to the international tax system. In the new world, what are the challenges in terms of identification of taxable income- how to identify economic significant income, how to identify nexus and how to allocation the identified income between the MNEs.

We all know that taxes collected from citizens is the foundation of Indian Economy. Section NRI Taxation under the Indian Income Tax Act, 1961, applies to those earning outside the home country. The income tax rules and perks allowed to them are drastically different from those applicable to resident Indians. The tax slabs remains the same for NRI and resident Indians.

Introduction to GlobeTax Podcast- 1st Episode

Introduction to GlobeTax Podcast- 1st Episode

GlobeTax is all about International Taxation, Transfer Pricing and future of Taxation. Tax is the key source of revenue for the countries across the globe. GlobeTax will talk about tax with respect to the uncertain business world, digitization and the litigation in the area of International Taxation.