Category: International Tax

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International Tax

Domicile of an individual

Background: In the UK, Ireland and few other countries, domicile of an individual is one of the factors for determining the scope of taxation of such individual in that country. In the Indian context, Income tax law does not recognize the scope of taxation on the basis of the domicile;...

    
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International Tax

Non-resident E-Commerce operator’s taxation in India- Basic understanding

Background: We all are aware that the operations through E- commerce operators have been tremendously increasing all over the world. Virtual market and shopping is a new trend everywhere. People are much interested in shopping through online as it provides many new features and options. Due to Covid-19 pandemic situation...

    
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