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Member Articles


Technological Free Zones Regime

Decree-Law 67/2021, of 30 July, establishes the regime and defines the governance model for promoting technology-based innovation through the creation of technological free zones. TFZs are physical environments for test ...

Determination of the Revaluation Coefficients for Annual Remuneration

Ordinance 169/2021 of 5 August approved the values of the revaluation coefficients to be applied to the update of the annual remuneration recorded as the basis for calculating retirement and disability pensions under the ...

Half-hearted Refunds for Inverted Duty Structure Supplies

Authors: Reena Khair & Shreya Dahiya Even after four years of the introduction of Goods and Service Tax, there is a lack of clarity on many substantive and procedural issues. One such issue is the absence of comple ...

Validity of Mauritius TRC Authenticated (Once Again!) by Indian Tax Tribunal

In the recent matter of Asia Today Limited1, the Hon’ble Mumbai Tribunal has held that even in a case of a foreign entity which has first been incorporated in British Virgin Islands and later redomiciled to Mauritius, ...

Utilization of Expatriates

Authors: Tika Ramayanti / Luluk Setio Pertiwi Commonly, the utilization of expatriates in Indonesia reflects a need for talent in certain positions. The employment of such foreign workers in Indonesia must be in accorda ...

Indian Government Seeks to Make the Infamous Indirect Transfer Tax Prospective

The Indian Government, in a major move, has presented a bill in the Parliament today to settle the matters relating to capital gains tax on indirect transfers which are in litigation or in arbitrations. In the year 2012 ...

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