Explore the impact of BEPS principles and MLI framework on India's Double Taxation Avoidance Agreements (DTAA). Detailed analysis of the India-Singapore DTAA, changes in PE clauses, and post-BEPS amendments.
Sometimes it’s the little things that depress most. I groaned last week to hear the news item. The government is contemplating a ‘price cap’ on ‘basic items’ in ‘supermarkets’. Forgive the quotation marks, but each of these terms is so horribly problematic that one has to start by asking what they even mean. Has Conservatism