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Latest Articles


Country-by-Country Reporting (CbCR)

Income Tax : Country-by-Country Reporting (CbCR) is a crucial component of the transfer pricing documentation requirements introduced by the Or...

March 31, 2024 891 Views 0 comment Print

Introduction to Pillar one Amount B in OECD

Income Tax : Discover how the OECD's introduction of Pillar One Amount B in 2024 streamlines transfer pricing for marketing and distribution, e...

March 3, 2024 588 Views 0 comment Print

Evolution of OECD’s concept of Harmful Tax Practices: From 1998 Report to BEPS Action 5 Approach

Income Tax : Explore the evolution of harmful tax practices from the OECD's 1998 report to the BEPS Action 5 approach, focusing on transparency...

February 21, 2024 297 Views 0 comment Print

Navigating Global Maze: India and New Era of Minimum Corporate Taxation

Income Tax : Explore the impact of OECD's Global Minimum Tax Agreement on India's tax landscape. Uncover challenges, opportunities, and India's...

February 2, 2024 396 Views 0 comment Print

BEPS 2.0: Unpacking Pillar One and Pillar Two Proposals

Income Tax : Dive into BEPS 2.0 with an in-depth analysis of Pillar One & Pillar Two proposals, reshaping international tax. Explore the impact...

December 21, 2023 1539 Views 0 comment Print


Latest News


ICRICT Open letter to G20 Heads of State and Government

Income Tax : Eight years ago, you mandated the OECD to address corporate tax avoidance by multinationals, which cost countries at least $240 bi...

October 12, 2021 678 Views 0 comment Print

Seychelles’ Tax Inspectors Without Borders programme launched

Income Tax : Tax Inspectors Without Borders (TIWB), a joint initiative of the United Nations Development Programme (UNDP) and the Organisation ...

October 5, 2021 456 Views 0 comment Print

India joins OECD/G20 Inclusive Framework tax deal

Income Tax : Majority of the members OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting(including India)adoptedyesterday ahigh-le...

July 2, 2021 429 Views 0 comment Print

CBDT releases MLI synthesised text for India-Czechoslovak Socialist Republic tax treaty

Income Tax : CBDT has released the synthesised text for India-Slovak Republic tax treaty. It represents their shared understanding of the modif...

March 19, 2020 342 Views 0 comment Print

CBDT releases MLI synthesised text for India-Poland tax treaty

Income Tax : CBDT has released the synthesised text for India-Poland tax treaty. It represents their shared understanding of the modifications ...

March 19, 2020 639 Views 0 comment Print


Latest Judiciary


It is not at whim or fancy of a Tax authority to decide as to what constitutes beneficial ownership

Income Tax : It is not at the whim or fancy of a tax authority to decide as to what constitutes 'beneficial ownership'; it is absolutely fundam...

June 17, 2022 681 Views 0 comment Print

ITAT – taking virtual reality a bit too seriously ?

Income Tax : A reader should be able to come to his / her own conclusion by applying the legislative enactments and judicial pronouncements to ...

June 21, 2017 2352 Views 1 comment Print

No bar Under OECD to provide document relied to Appellant; Mere showing of document not sufficient

Income Tax : High Court held that to say that the person being prosecuted or proceeded against can only be 'shown' such documents, but not prov...

May 31, 2017 717 Views 0 comment Print


Latest Notifications


SEBI Meeting on Implementation of OECD Principles of Corporate Governance, Spot Price Determination of Commodities etc.

SEBI : PR No. 297/2015 Sixth Meeting of the International Advisory Board of SEBI The Sixth meeting of the International Advisory Board (I...

December 23, 2015 525 Views 0 comment Print

Guidance on Implementation on FATCA and CRS

Income Tax : To combat the problem of offshore tax evasion and avoidance and stashing of unaccounted money abroad requiring cooperation amongst...

August 31, 2015 1717 Views 0 comment Print


Latest Posts in OECD

Country-by-Country Reporting (CbCR)

March 31, 2024 891 Views 0 comment Print

Country-by-Country Reporting (CbCR) is a crucial component of the transfer pricing documentation requirements introduced by the Organization for Economic Co-operation and Development (OECD) as part of the Base Erosion and Profit Shifting (BEPS) Action Plan.

Introduction to Pillar one Amount B in OECD

March 3, 2024 588 Views 0 comment Print

Discover how the OECD’s introduction of Pillar One Amount B in 2024 streamlines transfer pricing for marketing and distribution, enhancing fairness and compliance for multinational enterprises.

Evolution of OECD’s concept of Harmful Tax Practices: From 1998 Report to BEPS Action 5 Approach

February 21, 2024 297 Views 0 comment Print

Explore the evolution of harmful tax practices from the OECD’s 1998 report to the BEPS Action 5 approach, focusing on transparency, substantial activity requirements, and the eradication of harmful regimes.

Navigating Global Maze: India and New Era of Minimum Corporate Taxation

February 2, 2024 396 Views 0 comment Print

Explore the impact of OECD’s Global Minimum Tax Agreement on India’s tax landscape. Uncover challenges, opportunities, and India’s commitment to a fair international tax system.

BEPS 2.0: Unpacking Pillar One and Pillar Two Proposals

December 21, 2023 1539 Views 0 comment Print

Dive into BEPS 2.0 with an in-depth analysis of Pillar One & Pillar Two proposals, reshaping international tax. Explore the impact, India’s stance, and global implications.

Tax Implications on Stewardship Activities

October 23, 2023 1545 Views 0 comment Print

Understand what qualifies as ‘stewardship activities’ for taxation in India with the Supreme Court’s single-entity approach. Taxes on stewardship activities, Morgan Stanley & Co v India judgement explained

Global Minimum Tax (GMT) on track for a 1st Jan 2024 launch: Agreed Administrative Guide released in Feb 2023

March 13, 2023 1347 Views 0 comment Print

OECD/G20 Inclusive Framework (IF) on BEPS released technical guidance to assist governments with implementation of the GMT, which will ensure Multi-National Entities (MNEs) will be subject to a 15% effective minimum tax rate.

BEPS – Latest OECD Transfer Pricing Guidelines – 2022

November 12, 2022 4014 Views 0 comment Print

Stay updated with the latest OECD Transfer Pricing Guidelines for 2022. Learn how these guidelines tackle tax avoidance and promote transparency in international tax rules.

Evolution in taxation of MNEs – Pillar 2 – Global Minimum Tax 

October 12, 2022 1725 Views 0 comment Print

Dive into the evolution of taxation for MNEs with Pillar 2 – Global Minimum Tax. Understand the mechanics, implications, and exceptions of this groundbreaking framework to stay informed in the changing landscape of global taxation.

Income In UAE Is Taxable w.e.f. 2023

September 16, 2022 10284 Views 0 comment Print

Explore the recent introduction of Federal corporate tax in the UAE, marking a significant change as the country moves towards taxing income. Learn about the applicability of corporate tax, rates for different income brackets, exclusions, exemptions, and filing requirements. Understand the impact on businesses and individuals as UAE undergoes this taxation shift effective from June 2023.