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We are pleased to announce the launch of the 2021 edition of the Observatory on the Protection of Taxpayers’ Rights (OPTR) Yearbook on Taxpayers’ Rights. Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker (Directors of IBFD’s OPTR) present the Yearbook through a video below, explaining some of the

The IBFD Frans Vanistendael Award for International Tax Law was established to promote worldwide excellence in research on international tax law.

The Indian Income Tax Appellate Tribunal (ITAT) holds that subcontracting charges of INR 2390 million paid by Infosys to its Chinese subsidiary constitute Fees for Technical Services (FTS), which are liable for withholding of tax.

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Lenskart’s payment to Facebook Ireland Inc. for advertisement services to be not chargeable to tax under article 7 of the India-Ireland DTAA.

Over the last few weeks, IBFD Academic members has been actively engaged in providing feedback to the European Commission within the framework of a public consultation concerning the "Unshell" Directive proposal ("Laying down rules to prevent the misuse of shell entities for tax purposes and

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