India’s Authority for Advance Ruling clarifies that income received by a Japanese entity towards offshore supply of equipment to an Indian project is tax-exempt in India, under Article 5 of the India–Japan tax treaty. Shailendra Sharma discusses the ruling. Nippon Steel Engineering Co (Nippon or Applicant), a Japanese resident, is engaged in supplying environmental steel plants […]

N The gas tax is at the core of the argument about whether to bring tolls back to Connecticut highways. But this story is not about tolls – it’s about the tax, its nexus with climate change, and what that means for the state. At least one part of the story is fairly straightforward. Because

New Zealand, EU follow Australia in nixing tax exemptions for low-value goods Authorities to reap billions of dollars in revenue as foreign and domestic sellers get taxed equally Companies like Amazon and eBay used to be able to ship a $20 scarf or a $15 wallet across most borders without collecting taxes. But those days

The overhaul of the federal tax law in 2017 was the signature legislative achievement of Donald J. Trump’s presidency. The biggest change to the tax code in three decades, the law slashed taxes for big companies, part of an effort to coax them to invest more in the United States and to discourage them from