Permanent Establishment And Taxation Challenges In The Digital Economy
Introduction The foundational principles of international taxation, meticulously built over the course of a century, are perched on one physical pivot-the Permanent Establishment (PE). A business’s profits are taxable in a source country if the enterprise has a PE there; meaning a fixed place of business through which the business is wholly or in part […]
A Critical Analysis of the India–Japan CEPA: Trade Performance, Legal Framework, and the Need for Reform
1. Introduction Indian Economic performance during the CEPA period—a sad curve While a purely quantitative assessment is applied to Indian economic relation with Japan, there is nothing substantial on that has experienced any kind of leap forward which was expected during the CEPA talks. The trade of goods between India and Japan has been stagnant […]
Legal Risks In Platform-Based Businesses_ Intermediary Liability Under The Information Technology Act, 2000
INTRODUCTION In today’s economy which is rapidly evolving into the digital world, platforms have emerged as the new marketplaces and service providers. Regardless of whether it is a well-established social media network, an e-commerce platform or a cloud service provider, all of these entities share a legal status i.e., they are Intermediaries. While a platform-based […]
Rebalancing Global Trade: Challenges to Multilateralism in International Trade & Investment Law
The Post War construction of international economic law, built piece by piece around the institutions of Bretton Woods and the GATT, stands seriously off balance. The collapse of the Doha Development Round (now officially ongoing but considered moribund) has put the negotiating pillar into dormancy. The system of global trade and investment governance cannot survive […]
IBC (Amendment) Act, 2026: A Stronger Indian Insolvency System
INTRODUCTION This integrated a disaggregated Indian regime into a structured and time-bound process of resolving stressed assets. 3376 companies have been resolved by IBC so far, out of which the creditors have been repaid 4.11 lakh crore by Dec 2025. It brought together a fragmented Indian system into an organized and time-bound process of resolving […]
Legal Implications of Cross-Border Mergers under RBI Regulations
The 1991 economic policies, led to establishment of Liberalization, Globalization and Privatisation Now, this increasing globalization have made cross border mergers attractive for companies. Cross-border mergers are increasingly being used as a tool for growth by companies to expand their markets basically setting up markets in abroad. But first we need to understand the concept […]
Understanding Service Level Agreements (SLAs): A Comprehensive Guide
Today’s economy relies heavily on services, and increasingly service businesses enter into tangible, measurable agreements with their customers. The Service Level Agreement (SLA) is a key document that defines the expectations of both parties in relation to the level of service that each will provide. What is a Service Level Agreement? An SLA is a […]
Indonesia–Australia Comprehensive Economic Partnership (IA-CEPA): Advancing Bilateral Relations through a Modern Free Trade Area
For years following the Cold War, Australia’s economic relationship with Indonesia can be described as, what was called, ‘paradoxically, dramatically underutilized’. They are neighbours just separated by miles of water, fellow G20 members with similar commodity base and equal emphasis on foreign policy and regional perspective and it was proved beyond any doubt that actual […]
OCI Card Cancellation and Renunciation: Legal Grounds, Process, and Consequences
Foreign citizens of Indian descent can take advantage of many benefits from India’s Overseas Citizen of India scheme (OCI), such as free lifetime visa travel; and there are many provisions where they will have the same economic entitlement and access to certain education benefits. OCI status can be revoked by means of voluntary renunciation or […]
Role of Data Processing Agreements (DPAs) in Regulating Third-Party Data Sharing
Role of Data Processing Agreements (DPAs) in Regulating Third-Party Data Sharing As we move into an age where many businesses rely heavily on other companies for many of their day-to-day tasks, it has become increasingly common for organizations to use data processors (e.g., cloud storage providers) to help process large amounts of personal data—such as […]