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Back to the future 

I am fast approaching my first year anniversary as UK Head of International Tax at KPMG since re-joining to the firm after nearly four years as Global Head of Tax

My previous articles were on India’s new GST law and the direct tax system. This article reviews certain aspects of the tax law relating to property, i.e. real estate. 

Introduction

Gross direct and indirect tax collections form roughly 12% of India’s GDP (compared with the OECD 2016 average of approximately 35%), with each contributing about half therei

Successive UK governments have been clear about their goal of increasing and encouraging tax transparency and this trend for greater transparency is also reflected in the agendas and action plans o

Though Social Security is often not regarded as a tax by the public, it is a major source of revenue for governments throughout Europe.

Last year, our Tax Adviser article on developments in transfer pricing dispute resolution (‘New remedies’, April 2017) highlighted the importance of the steps being taken internationally t

On 26 October 2017, the European Commission (‘EC’) gave notice to the UK Government of a decision to investigate certain elements of the UK Controlled Foreign Company (‘CFC’) regime on the basis th

One of the hottest topics in tax policy is the taxation of the digital economy. The G20 asked the OECD to re-establish its Digital Taskforce and produce some recommendations by April 2018.

Introduction

In the last four years, India has seen a revolution in legislation, through the introduction of a new Companies Act, the Real Estate Regulation Act (RERA), the Insolvency and

The original TiS legislation was first introduced in 1960 and was designed to prevent arrangements that allowed individuals to turn income into capital receipts.