jobless person takes up employment. It is commonly referred to as "Participation Tax Rate (PTR)" as it measures financial …

Dispute prevention is a fundamental tenet of tax certainty. Bilateral Advance Pricing Arrangements (“BAPAs”), in a … growing number of cases, have successfully contributed to providing advance tax certainty to both taxpayers and tax … administrations, ensuring predictability in the tax treatment of international transactions. However, stakeholders have identified …