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Failure Of Assessee To Prove Business Activity, Tax Deduction Not Allowable: US Tax Court

The United States Tax Court has held that taxpayers/assessees have failed to demonstrate that...

Corporation’s Net Income To Be Considered As Taxpayer’s Income Even Though Not Received By Him: US Tax Court

The United States Tax Court has held that the corporation’s net income was the...

Owner Of Capital Interest In Partnership Be Recognized As Partner Regardless Of Participation: US Tax Court

The United States Tax Court has held that the owner of a capital interest...

Canada-U.S. Income Tax Treaty Bars Collections Hearing By United States: U.S. Tax Court

The United States Tax Court has held that Canada-U.S. Income Tax Treaty bars collections...

Assessee Unaware About Income, Expenses And Tax Law; Canada Tax Court Deletes Gross Negligence Penalty

The Canada Tax Court has deleted the gross negligence penalty against the assessee who...

Taxation Across Borders With Special Emphasis On DTAAs Signed By India

Author: Khushi J PrajapatiA Double Taxation Avoidance Agreement (DTAA) is an international treaty...

State Is Obligated To Grant Foreign Tax Credit To Taxpayer: Sweden Supreme Court

The Sweden Supreme Court found that the provisions for the respective payments from the...

Latest articles

SAD Refund Limitation to Be Counted from Date of Domestic Sale And Not From The Date of Import: Calcutta HC

The Calcutta High Court has reiterated that the Special Additional Duty (SAD) refund limitation...

Titan Challenges Deemed Supply Provision Under GST: Madras High Court to Examine Taxability of Unreturned Job Work Inputs

In a significant development for the manufacturing and GST ecosystem, Titan Company Limited has...

Can Service Tax Be Demanded Solely on Form 26AS Data Without Pre-SCN Consultation? Gauhati High Court Remand Back Matter to CESTAT

The Gauhati High Court while remanding the matter to the Customs, Excise and Service...

Amended Formula U/R 89 (5) For Inverted Duty Refunds Is Retrospectively Applicable: Andhra Pradesh HC

The Andhra Pradesh High Court has held that the amended formula under Rule 89...