International Tax Perspective – Part II : Place of Effective Management (POEM) Establishments – Corporate Tax Residency Introduction Businesses are currently dealing with a multitude of issues as a result of the measures taken to stop the global spread of the COVID-19. One aspect that might not currently feature at the top of the list […]
Introduction The spread of Pandemic COVID-19 all around the globe has created a situation of hue and cry in different parts of the globe. The Pandemic COVID-19 has affected almost 22 Lakhs people and has caused death of almost 1.5 Lakhs of people all over the globe. In order to contain the pandemic COVID-19 in […]
Introduction The Finance Act, 2020 has made several amendments to the CGST Act, 2017 and corresponding amendments to the IGST Act, 2017 and UTGST Act, 2017. We have attempted to analyse the provision wise amendment made by the Finance Act, 2020 to the CGST Act, 2017. Article analyses Amendment CGST Act, 2017 in Section 2 […]
What are Permanent Establishments? The most important issue in the treaty based international fiscal law is the concept of Permanent Establishment (PE). All the models of conventions namely:
Impact on Infrastructure Sector Q 1. What is the impact of the pandemic Covid-19 and the 21 day lockdown on the Infrastructure Sector in India? Ans: Due to the pandemic Covid-19, the Infrastructure Sector and the projects have been stopped until further orders and have been on a standstill in lieu of the directions of […]
The Court, in the present case, had appropriately restrained the Suit filed by the Defendant before the Eastern District of New York on the ground of being vexatious and oppressive. Further the Court rightly considered that Domain name is akin to a Trademark.
The Court was satisfied that enforcement of such foreign award shall be against the public policy of India and therefore, the award was denied enforcement. This Court further held that the award could be enforced as per Section 7 (1) (a) (i) of the Foreign Awards Act which protects the parties who are under inability to perform their obligations because of laws applicable or because of invalidity of the agreement.
Evaluation of Impact on Economy Traders at the receiving end of problems. Companies – Will they perish under the burden of the statutory and regulatory compliance? Will MSMEs sink with the economy? Increase in demand of Life & Health Insurance. Pharma Sector, the need of the hour! Logistics – Is it affecting the supply chain? Impact […]
How are you placed? The pandemic crisis of Covid-19 has brought legal professionals on their toes to assess the risk and guide business houses as to how to be in a damage control mode. The assessment would revolve around pre-Covid-19, during Covid-19 and post Covid-19 stages since, at present, if the implications are not anticipated […]
Pharmaceuticals have always been a huge component of India’s ever-growing trade expansion strategy, especially since the country has already stated its goal of diversification of exports both in terms of the products that are being exported and the countries to which they are exported. India is a leading exporter of generic drugs across the world […]
