Ease of Doing Business

Revaluating the Regulatory Approach Towards E-Wallets: The Need to Shift From Activity-Based to Entity-Based Regulation

In this post, the author seeks to highlight the need for a shift in regulatory approach for the e-wallet market and analyses the shortcomings of the current data protection network. In doing so the author proposes a change by adopting an entity-based regulatory model instead of an activity-based regulatory model and showcases how that will benefit the fintech sector.

India Mandatory Arbitration Mutual Agreement OECD

Mutual Agreement Procedure vs. Mandatory Binding Arbitration: India’s Stance on Non-Judicial Remedies in DTAAs

In this post, the authors aim to scrutinise the Indian stance on non-judicial remedies of bilateral tax treaties. In doing so, the authors analyse the particulars of Mutual Agreement Procedures and Mandatory Binding Arbitrations, in the context of Indian reservations and OECD recommendations.