CA Ashish Chadha has pointed out that the increased use of cloud-based services has led to cross-border tax implications for the suppliers and the customers. He has analyzed various types of cloud services such as ‘accounting serves’, ‘database’, ‘storage’, ‘support services’ and examined whether the income therefrom can be assessed as “royalty’, ‘fees for technical services’ or ‘business profits’ under the DTAAs and international tax law

CA Sunil Maloo has analysed the Interplay between the Income Tax Act, 1961 and The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. He has explained the recent controversy, summary of the legal provisions and also offered valuable advice based on his practical experience of working on Direct tax litigation and Settlement Commission cases

Dr. Sunil Moti Lala, Advocate, has conducted a detailed study of the provisions of the Income-tax Act relating to ‘Base Erosion and Profit Shifting’ (‘BEPS’), General Anti Avoidance Rule (‘GAAR’) and other critical issues affecting the global arena. Based on this study, he has offered 25 suggestions which can be incorporated in the impending Finance Bill

Dr. Sunil Moti Lala, Advocate, has prepared a Digest of 4000 Important judgments on Transfer pricing (1150 cases), International Tax (200 cases) and Domestic Tax (2650 cases) pronounced in the period January 2018 to December 2018. The author has meticulously and systematically classified the judgments into various categories to enable ease of reference. A PDF copy of the Digest is available for download. He has also given the appeal numbers in all cases so as to enable the judgements to be retrieved from the website of the respective Court or Tribunal. The digest will prove invaluable to all practitioners of taxation law