Taxes
India's Tax Base Is Expanding—but Is Compliance Getting Simpler?
Record filings, 1.65 crore GST registrations and a rewritten tax law suggest progress. But appeals pendency, hard-locked returns and late utilities tell a complicated story.
Section
Taxes
Direct and indirect taxation, GST, transfer pricing and international tax.
Taxes
GST at Nine Years: Has India Built a Better Indirect Tax System?
Nine years on, GST has cleaner slabs, record collections and a working tribunal. The plumbing — refunds, audits, petroleum, state finances — still needs serious, sustained attention.
Taxes
The New Direct Tax Law: What Corporate India Should Prepare For
The Income-tax Act, 2025 is now in force. Beyond the simpler drafting lie real corporate consequences: MAT credit write-offs, restructuring traps, and rewired withholding tables.
Taxes
GST 2.0: Rate Rationalisation and the Path to Two-Slab Structure
The 56th GST Council collapsed four slabs into two from 22 September 2025. A year of collections data now reveals who paid for the simplification.
Taxes
International Tax: OECD Pillar One and India's Digital Levy
India traded its equalisation levy for Pillar One's promise of global digital taxation. Years on, the treaty is unsigned — and New Delhi's leverage has shifted.
Taxes
Transfer Pricing Litigation: A Decade in Data
A decade of Indian transfer pricing data shows disputes moving from courtrooms to negotiating tables — APAs past 1,000, MAP inventories shrinking, litigation quietly changing character.