International Tax Journal

Editorial


Paresh P. Shah
It gives us great pleasure to present the 4th Edition of Vol. V of the Chamber’s International Tax Journal. This is the 5th year of publication of this Journal which brings to you the very latest developments in international taxation. Within a relatively short time of four years, this Journal has created an enviable niche for itself by being well accepted by the professional fraternity and industry. The 3rd Edition of Volume V (March 2022) focused exclusively on international landmark jurisprudence of global significance with unique India perspective of such international court decisions. It discussed and analyzed international rulings on Permanent Establishment & Tax Avoidance, determination of Permanent Establishment, Transfer Pricing adjustments & Profit attribution to PEs and General Anti-Avoidance Rule. In this June 2022 Edition (No. 4 Vol. V), we are focusing exclusively on updating the multifarious developments in taxation of digital economy........