Estate tax treaties between the U.S. and foreign countries help foreigners with U.S. assets. They do not help U.S. citizens ...

US president pulls out of OECD global tax treaty, dismissing it as having ‘no force or effect,’ jeopardizing an initiative ...

CBDT clarifies PPT application, protecting past investments under India's tax treaties with Mauritius, Cyprus, and Singapore.

The CBDT has clarified that the Principal Purpose Test (PPT) will apply prospectively, ensuring that past investments under ...

CBDT clarifies that grandfathering provisions in India's DTAAs with Cyprus, Mauritius, and Singapore are outside PPT provision.