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Our latest Tax Dossier, on the new VAT e-commerce rules for EU Member States, is now available on the home page of the IBFD Tax Research Platform!

We have recently created the Digital Taxation Monitor covering the taxation of digitalized economy. It will initially comprise of 60 country tables regarding current unilateral measures and VAT measures per country.

We have updated and further expanded our BEPS Country Monitor tracking the latest BEPS developments adopted by countries.

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The Indian Income Tax Appellate Tribunal (Appellate Tribunal) allowed the assessee’s (Morgan Stanley Mauritius Co Ltd) appeal and held income from Indian Depository Receipts (IDRs) as taxable in the hands of Mauritian investors under Indian domestic tax law, but extended the exemption under artic