The Need for GAAR

By Saachi Kanjani & Isha Maniar “Editor’s Note: There has been extensive debate about the implementation of General Anti-Avoidance Rules (GAAR) across different jurisdictions. The need for

Resident Rule in India

By Shivani Gupta, HNLU Raipur Editor’s Note: This paper attempts to explain one of the most important concepts in tax law in India – the


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