Description

Key Features

(i) Perspective and opinions on challenges in international taxation and the need for reform.

(ii) Covers wide range of topics including:

-(a) tax considerations arising out of the global pandemic;

-(b)international tax regime and global power shifts;

-(c) the need for a new international tax architecture;

-(d) ramifications of retrospective taxation;

-(e) international consensus in matters of profit attribution, digital taxation, cryptocurrency, and source and nexus of income; and

-(f) taxpayers’ charter.

(iii) An international volume with contributions from tax experts and academicis from India, Argentina, UK, and Netherlands.

(iv) Conceptualized and developed by ITRAF.