Tax experts say India has made changes in line with the Multilateral Convention of Base Erosion and Profit Shifting (BEPS).

The convention implements two minimum standards relating to prevention of treaty abuse and dispute resolution through mutual agreement proc...

The rewards were disproportionate to the functions performed and intangible related returns were held to accrue to the legal owner of intan...

The three main pillars of BEPS are coherence, substance and transparency. And these are likely to reverberate across all changes we will wi...

Indian businesses are anticipating a more aggressive stance by tax authorities in the future, regarding hybrid instruments and interest ded...

The findings are part of leading consultancy Deloitte India's BEPS (Base Erosion and Profit Shifting) survey titled 'Anticipating BEPS Indi...

Akhilesh Ranjan, joint secretary (foreign tax), who led India's initiative in the BEPS project, candidly shared his views on India's plans ...

India has been an active participant in the Base Erosion and Profit Sharing (BEPS) action plan, the final package of which was rolled out b...

The main purpose of such initiative is to address the gaps in the current international tax rules relating to arrangements that achieve no ...

As may be discerned from the above implementation of BEPS would require in unilateral domestic tax law changes in several countries.

Specific fragmentation of activities -The original purpose of PE exemptions under Article 5(4) is to cover only preparatory or auxiliary ac...

Actions 8-10 of the BEPS Action Plan relate to a number of closely related topics. These include the development of rules to prevent BEPS.

A CIV, in simple terms, is an entity that allows investors to pool their money and invest the pooled funds in a broad based portfolio, inst...

Arun Jaitley in his Budget for 2015-16 yesterday had postponed by two years to April 1, 2017 the implementation of the controversial GAAR.

The government's vision of transforming India into a business friendly jurisdiction can be achieved if a tax practice like BEPS is administ...

Multinational companies use a wide range of cross border tax planning techniques that result in little or tax liability and such results ar...

India would do well to provide clarity and certainty that legitimate foreign investors availing of bilateral tax treaty benefits.