(I) Perspective and opinions on challenges in international taxation and the need for reform.
(II) Covers wide range of topics including:
(a) Tax considerations arising out of the global pandemic;
(b) International tax regime and global power shifts;
(c) The need for a new international tax architecture;
(d) Ramifications of retrospective taxation;
(e) International consensus in matters of profit attribution, digital taxation,cryptocurrency, and source and nexus of income; and
(f) Taxpayers’ charter.
(III) An international volume with contributions from tax experts and academicis from India, Argentina, UK, and Netherlands.
(IV) Conceptualized and developed by ITRAF.