An autonomous research institute under the Ministry of Finance

 

TRAI's consultation towards a net neutrality framework in India

15/02/2017

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[Co-authored with Mayank Mishra and Smriti Parsheera]

 

The context

 
The Telecom Regulatory Authority of India (TRAI) has issued a Consultation Paper (CP) on Net Neutrality seeking inputs for the formulation of final views on the subject. This comes almost a year after TRAI's regulation prohibiting discriminatory tariffs for data ...

GST Design and Structure - is it freezing or thawing?

13/02/2017

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With the passage of the Constitution 122nd Amendment Bill in the Rajya Sabha in August 2016 and the setting up of GST council, many hoped that the design and structure of Indian GST will be taking shape soon. However, instead, the basic structure of GST has weakened with the proposal ...

GST


“Shell”tering money

10/02/2017

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The versatile shell companies serve not just as vehicles for corporate tax dodging but have also been used by the rich to get around paying hefty alimony payments. The existence of shell companies is not recent and its rather innocuous beginnings can be traced back to 1960s when Walt Disney ...


Judicial Procedures will make or break the Insolvency and Bankruptcy Code

10/02/2017

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[Co-authored with Pratik Datta]

 

The key test of any default resolution process is: how much value is recovered by the lender? The most important factor that determines this amount is the time taken to complete the resolution. India has set up many recovery mechanisms that have given us long ...