Tag: BEPS
India’s role in UN tax co-operation convention
UN Framework Convention, International Tax Co-operation, Developing Country Representation, Taxing Rights Allocation, Base Erosion and Profit Shifting (BEPS)
OECD Transfer Pricing Guidelines: A framework in motion
OECD transfer pricing guidelines offer an evolving global benchmark shaping arm’s length outcomes, including India’s convergent jurisprudence approach
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Climate-proofing India’s next model BIT
India’s 2026 model BIT must align investment protection with climate obligations for long-term treaty coherence
