shutterstock_634271282 Courtesy: Shutterstock
8 October 2020

A compelling case for Digital Service Tax

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.

shutterstock_167012954 Courtesy: Shutterstock
9 January 2020

Digital Natives’ protest goes offline

The current wave of protests sweeping India and the government’s suspension of internet services to impede communication has led to innovation. Protesters have taken recourse to offline messaging applications to escape detection while executing their plans. This infographic tracks the evolution of online media – from the basic to the more discreet

shutterstock_765921106 Courtesy: Shutterstock
11 July 2019

Making India a Methane Economy

India is the second largest emitter of methane in the world. But methane-cracking has enormous economic potential. It can help India become a high-technology manufacturing powerhouse by producing a steady supply of methane-derived, advanced carbon materials and hydrogen-energized transportation

US Space Force Courtesy: National Museum of the U.S. Air Force
19 July 2018

U.S. Space Force: reconfiguring military for space

Washington is planning to integrate its military space operations. Each arm of the United States Armed Forces has had a space command until now but uniting these discrete units into a new Space Force is a step ahead. The U.S.’ big-picture ambition is ‘full spectrum battle-space dominance’ and the contest to achieve it has implications for the defence and space industry