Tax treaty dispute resolution is neither efficient nor equitable at the moment. This is particularly problematic in light of countries' adopting aggressive tax policies to tackle base erosion and profit shifting practices, resulting in an increase in disputes. The MAP has had limited success,...

The taxation of income from cross border e-commerce is a difficult issue on which there has been little international consensus over the last two decades. This paper argues that the challenge of finding a suitable solution is even more difficult for a developing country like India on account of...

The quest for security has been a universal desire right from the earliest civilizations. The presence of a life insurance policy is essential in every individual's financial portfolio. But at the same time it is also important that the right insurance product be bought and that too for right...

Withholding taxes are important tax collection mechanisms, especially in relation to the income of non-residents. However, the efficacy of a withholding tax depends on its ability to approximate final tax liability. The ideal withholding tax is focused and minimizes the requirement of refunds....