Volume 23, Issue 2 (2022)

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Interpretation of Tax Treaties: An Art Yet to be Mastered
Aseem Chawla

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Permanent Establishment Issues in Indian Outsourcing Transactions
Ravishankar Raghavan

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The Direct Taxes Code, 2010 - Ushering in Controlled Foreign Corporation Rules in India
Sunil Jain

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Discerning India's Evolving Conception of Taxable Income - An Interdisciplinary Perspective
Gouri Puri

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Sale for You, Service for Him, Both for the Taxman
Anand Padmanabhan and Giridharan Padmanabhan

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Indiscriminate Tribunalisation and the Exclusive Judicial Domain: An Analysis of the 42nd Amendment in the Light of Decisions of the Supreme Court
Gautam Swarup

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VAT Refunds in Cross-Border Transactions: The International Experience
Krishna Shorewala