Occasional Papers

1 — Goods and Services Tax (GST): Analysis, Findings and Suggestions by Srinivasan Pagalthivarthi

2 — Risk based assessment in India by H. Padamchand Khincha and S. Krishnan

3 — Place of Effective Management by K.R. Sekar

4 — Examination of Limitations of Benefits Clause in Model Conventions and Tax Treaties by K.R. Girish

5 — Limitation of Benefits Clause in Tax Treaties - India Experience by K.R. Girish

6 — Taxation of Dividend Income by Indraneel Roy Chaudhury

7 — Protecting and Promoting the Tax Base in India by Mukesh Butani

8 — Recommendations on Indian Transfer Pricing Regulations by K.R. Sekar

Working Papers