tax laws of selected developing countries in an attempt to analyze the role that the aspirations to development … (particularly economic development, as we shall see) play on the domestic tax systems, with particular emphasis on the tax policy … Economic Development3.1.1 Role of tax incentives3.1.2 Problems with tax incentives3.1.3 Resolving the 'exemption dilemma' 3 …

implications for the taxability of the transaction in a Value Added Tax (‘VAT') regime. It is, therefore, essential to determine … multiple supplies.A recent decision of the United Kingdom First Tier Tribunal (Tax Chamber) in the case of Harley Davidson … provisions under the Indian Goods and Services Tax (GST) regime …

nuances of composition scheme in the context of Value Added Tax models. This decision examines the rationale for introduction … the tax-authorities to ensure that they do not tinker with the scheme, citing safeguards to save interests of revenue etc …. as according to the ECJ the entire purpose of such schemes is to ensure that the tax collection is carried out with ease …

was “to tap tax on income accruing to foreign e-commerce companies from India” introduced by way of withholding on … Act, 2016 are cast, however, create doubts over the nature of the levy i.e. whether it is really a tax on ‘income' or it … is amorphous having shades akin to a tax on services. In this background, this article juxtaposes the provisions relating …

determine whether a supplier can claim beneficial tax rate in respect of the service of transportation of goods though that …/112/EC which governs the European Value Added Tax regime, this decision has a critical bearing on the new Indirect tax regime … in India i.e. the ‘Goods and Services Tax' (GST) inasmuch as the principle employed by ECJ is also relevant for …

and unfair classification by the tax authorities even though similarly placed goods were classified differently with a … resultant lower tax-incidence.In this decision the ECJ has delineated the applicable tests for classification of similarly …

incidence of which can be passed on to the buyer by the person required to defray the tax to the exchequer. Excise duties …, customs duties, sales taxes, etc. are illustration of such taxes. With the introduction of Goods and Services Tax (GST) the … indirect tax regime in India has underwent a sea-change. A number of attendant principles, however, do not seem to have been …

The 'Goods and Services Tax' (GST) regime has replaced the earlier indirect tax regimes in India, the chief amongst … those is the Service Tax law which was in vogue in 1994. In this service tax regime a number of contentions were raised … thus beyond the purview of tax. A number of allied contentions hinged upon the activities having flavor of sovereign …

claim input tax credit. In the case of Întreprinderea Individuală Dobre M. Marius (C-159/17, decision dated 07.03.2) [ECLI …: EU:C:2:161] the ECJ has dealt with the finer nuance and substantive extent of the entitlement available to the tax …-payer. In this case, the ECJ addressed an important issue regarding the entitlement to deduct input tax in a situation where the …