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Member Articles


Turkey Introduces New Transfer Pricing Documentation Rules through the Presidential Decree No.2151

The Presidential Decree No. 2151 (“Decree”), published in the Official Gazette dated 25th February 2020 and No. 31050 introduced new transfer pricing documentation rules within the scope of OECD BEPS Action Plan No.1 ...

Potential Implications of Proposed Mezzanine Tax: Consequences for Lenders and Developers

Authors: Meghan O’Reilly and Rachel M. Orbach On January 13, 2020, Senator Julia Salazar and Assembly Member Harvey Epstein introduced a new bill in the New York State Legislature that proposes to require the payment ...

Budget 2020 Unveiling Issues on International Taxation

1. Changes in rules relating to determination of ‘residence’ in India The scope of income of a person liable to tax in India depends upon his residential status in a particular financial year. Indian Income Tax Act ...

India Releases: 2020-21 Union Budget

Hon’ble Finance Minister, Government of India, while presenting the Union Budget 2020 today stated that her proposals are structured around the themes of ‘Aspirational India’, ‘Economic Development’, ...

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