A number of recent rulings in India have denied treaty relief to residents of low-tax jurisdictions. Frank D’Souza, Keyur Shah and Jatin Goradia of Arthur Andersen in Mumbai examine the consequences for other double tax agreements signed by India
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.