Which article of the U.K.–South Africa tax treaty—Article 7, on business profits, or Article 14, on income from employment—applies for the purpose of allocating taxing rights in respect of remuneration for services provided by a diver in the U.K. under a contract of employment? This was...

SARS-CoV-2 has had a greater burden, as measured by rate of infection, in poorer communities within cities. For example, 55% of Mumbai slums residents had antibodies to COVID-19, 3.2 times the seroprevalence in non-slum areas of the city according to a sero-survey done in July 2020. One...

SARS-CoV-2 has had a greater burden, as measured by rate of infection, in poorer communities within cities. For example, 55% of Mumbai slums residents had antibodies to COVID-19, 3.2 times the seroprevalence in non-slum areas of the city according to a sero-survey done in July 2020. One...

In India, T.K.Rangarajan v. Government of Tamil Nadu and others is the latest division bench judgment delivered by the Supreme Court (“SC”) on the constitutionality of the legislation restricting right to strike of government employees in India. Here, the SC validated the dismissal of...

This article is written at a critical time when countries across the world are meaning to design effective ways to tackle the international tax challenges posed by digital economy. Although the Organisation for Economic Co-operation and Development's final report on base erosion and profit...

Purpose: Recent research on construction project management (CPM) envisions addressing wider social good while delivering value to the funding organizations. It is complemented by a growing body of knowledge on social sustainability in construction projects. These two literature streams are...