Public cloud capacity providers offer various pricing models namely, on-demand capacity instances, reserved capacity instances, and a hybrid of these two pricing models. The buyer firms seeking cloud solutions not only source their requirements from the public cloud providers but also invest in...

Traditionally indirect taxes are linked with transactions in goods or services and understood as those taxes the 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...

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 challenging taxability inter alia on the premise that the...

A recent decision of the European Court of Justice (‘ECJ') sheds considerable light over entitlement of a taxpayer to 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...

Obtaining tax-refund is generally considered a dreaded scenario. Claiming interest on delayed refund is all the more odious. A survey of judicial opinion reveals that across jurisdictions the tax-authorities contest interest on delayed defrayment of refund. The rationale for the contest seem...

The Constitution (One Hundred and First Amendment) Act, 2016 [‘Constitution Amendment Act'], paving the way for the transformation of the indirect-tax regime in the India, came into force in September, 2016. The enabling legislations were passed by the Union Parliament and State Legislatures...

Interpretation of fiscal statutes, as contrasted from interpretation of other enactments, is a nuanced task as a variety of additional considerations apply. Jurisprudential survey reveals that the complexity is accentuated when subordinate fiscal legislation particularly those relating to...

The Constitution (One-Hundred and Twenty-Second Amendment) Bill, 2014 currently pending consideration of the Parliament seeks to usher a new indirect tax regime in India purported as the ‘Goods and Service Tax' The avowed intent of this Amendment Bill, in terms of its “Statement of Objects...

This paper uses data from artefactual field experiments and surveys conducted in 61 villages in India to examine whether men and women respond differently to women as leaders. We investigate the extent to which behavior towards female leaders is influenced by experience with women in leadership...