
Introduction: A Global Business Dilemma Imagine you’re a business owner expanding globally. You engage a foreign company for vital services—perhaps cloud-based connectivity solutions or hiring an overseas sales agent. You make payments but don’t deduct Tax Deducted

Introduction The Government has introduced critical amendments to transfer pricing regulations aimed at streamlining the process of determining Arm’s Length Price (ALP) while reducing excessive compliance burdens. These new provisions establish a multi-year ALP determination framework, eliminating

The issue of tax residency and the benefits under Double Taxation Avoidance Agreements (DTAA) has been a topic of growing importance in the international tax arena, particularly in cases where multinational entities claim tax treaty benefits. One