Zobrazeno 1 - 10
of 16
pro vyhledávání: '"Suranjali Tandon"'
Autor:
Suranjali Tandon
Publikováno v:
Intertax. 50:923-935
The Pillar Two reform is designed to end the four decade long race to the bottom that persisted despite the minimum standards and best practices promoted by the Base Erosion and Profit Shifting (BEPS) Program. However, in the process of mending the i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::15bc94fa9052803fecdade7172305a76
https://doi.org/10.54648/taxi2022094
https://doi.org/10.54648/taxi2022094
Autor:
Suranjali Tandon
Publikováno v:
Intertax. 51:84-86
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8f56c0cd1af3b04b1a32f7f9db481664
https://doi.org/10.54648/taxi2023008
https://doi.org/10.54648/taxi2023008
Autor:
Suranjali Tandon
Publikováno v:
Asia Pacific Law Review. 31:235-252
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dbdbbc556bafc58ffcd2c0bf1ac253fa
https://doi.org/10.1080/10192557.2022.2102590
https://doi.org/10.1080/10192557.2022.2102590
Autor:
Suranjali Tandon
Publikováno v:
Intertax. 50:396-413
In 2021, the Organisation for Economic Co-operation and Development (OECD) announced its proposal to introduce a global minimum tax. This proposal signals that Base Erosion and Profit Shifting (BEPS) program achieved limited success and tax avoidance
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b40292ba5400b16cb49d456d2938fe65
https://doi.org/10.54648/taxi2022037
https://doi.org/10.54648/taxi2022037
Autor:
Suranjali Tandon
Publikováno v:
Tax Law in Times of Crisis and Recovery ISBN: 9781509958030
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a2f6aaf65ad66d7f3ab14e666e4e3356
https://doi.org/10.5040/9781509958061.ch-004
https://doi.org/10.5040/9781509958061.ch-004
Autor:
Suranjali Tandon, Akshay Garg
Publikováno v:
SSRN Electronic Journal.
The choice between debt and equity as source of capital is based on the regulatory as well as financial considerations. This paper specifically examines whether factors such corporate tax rates, introduction of an insolvency and bankruptcy regime and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::06cfc03bd1f3b3388336f908944e3731
https://doi.org/10.2139/ssrn.3795069
https://doi.org/10.2139/ssrn.3795069
Autor:
Suranjali Tandon
Publikováno v:
SSRN Electronic Journal.
The paper critically assesses the details of the OECD's new pillar one blueprint from the perspective of a developing country. It is shown that other than the complexity of the proposal there are many issues that may impinge on tax sovereignty. This
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1ffe30fdb6dfd069a60741b46e0dc2a8
https://doi.org/10.2139/ssrn.3748550
https://doi.org/10.2139/ssrn.3748550
Autor:
Suranjali Tandon
Publikováno v:
Exchange Rates and Merchandise Trade in Liberalised India
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::45c9b40ffe09852e311e5822bc8ad67b
https://doi.org/10.4324/9780429288678-4
https://doi.org/10.4324/9780429288678-4