The current notions of physical ‘permanent establishment’ or tangible locational nexus are not well-suited for the taxation of modern digital economy, especially for taxation of business income, rents or revenue creating activities. In a Covid-19 wrecked global economy, where government revenues are under severe stress, there is a compelling case for a market country or the value-creating jurisdiction to tax the income or rents attributable to the concerned market or location.
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The recent 15th India-European Union (EU) summit held virtually in July 2020 reflects a bilateral that is gearing for a boost, with both sides trying to move closer in a variety of ways. A serious effort will be required to properly reconcile strategic, trade and investment interests.
In July 2020, Germany takes over as President of the European Union. It’s a fraught time to lead the union which has been slow to react to COVID-19 and needs a new direction. With the pandemic, the U.S.- China stand-off, and a global economic crisis – Chancellor, Angela Merkel has her work cut out.
COVID-19 unified G20 leaders at an extraordinary summit last week. An idea given a nudge by Prime Minister Narendra Modi, here was an opportunity for all participants to put together a plan and make a pledge for international cooperation, focusing on four main themes. Next, will they be able to turn words into action?
Britain left the European Union on 31 January 2020. There will be no immediate outcome, but the intention of all the European leaders is to make it an amicable departure over the course of the year. Ambassador Neelam Deo, Director and Co-founder of Gateway House, discusses Brexit’s geopolitical implications and its impact on India’s relations with the EU and UK
Speakers at the seventh Atlantic Dialogues, held in Morocco earlier this month, discussed what the challenge to western dominance and China’s expansionism meant for their political and economic future
The United States, Europe and the Asia Pacific today form Canada’s tripartite foreign policy priorities. The ASEAN is its sixth largest partner, which was not so 20 years ago, but economic engagement with India – still small, compared to China and Japan – has scope to grow
Scrapping the JCPOA will badly bruise Iran’s economy, citizens and foreign relations; it will have an impact on the U.S.’ allies too
Internal political constraints dog it currently, but if overcome, South Africa can be a good chairman to BRICS and IORA in 2018. It also has a tough balancing act to perform between two great Asian powers, China and India
President Trump’s “America First” rhetoric has eroded support for the commitments that leaders made at previous G20 summits regarding trade: rejecting protectionism and strengthening the multilateral trading system. What implications does this have for global trade? Will the more moderate voices in the administration get heard?