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(co-author : Abhijeet Singh, Lawyer and Research Fellow, NIPFP)
Alternative Investment Funds (AIFs) are pooling vehicles that provide an opportunity to invest in unlisted securities and to diversify portfolio. While these offer new avenues for investment, there are liquidity and volatility risks unique to the asset class. Although AIFs have …
(co-authored with Chetan Rao)
Bilateral Investment Treaties (BITs) evolved as important legal instruments for capital-exporting countries to ensure legal stability for their investments. In a world where there was once a clear division between capital exporters and importers, the objectives of investment protection and promotion served both sides. Over time, …
The Digital Tax Challenge
28/04/2022
Over the past four years 137 countries have engaged intensively with the OECD to find a solution to the tax challenges arising from digitalisation. Like any international agreement, finding a middle ground has been difficult and series of compromises were made. It was agreed intially the unique features of …
The Cyber Tax Conundrum
25/01/2021
Taxation of digital companies has been a key concern for G20 countries. The agenda to reform international tax law so that digital companies are taxed where economic activities are carried out was formally framed within the OECD’s base erosion and profit shifting programme. Seven years since its inception, it …
If the commitment to a fair and impartial system and a time-bound resolution of matters is to be met, the new processes, with reviews and anonymity, must ensure efficiency in case selection and consistency in assessment.
An economic contraction this year will deal a severe blow …