Permanent Establishment – Time is immaterial

Introduction In the last decade or so, globalisation has become a strategic element in business economy. With the rise of globalisation, businesses are now spread to the length and breadth of the world expanding their business and at times inadvertently creating a presence in a foreign soil. Such presence may be termed as ‘Permanent Establishment’… Continue reading Permanent Establishment – Time is immaterial


Surface Pro 4 – 3-month review

Overview In July 2013, I had the first-hand experience of ‘Surface’ in a showroom in Singapore. Surface was Microsoft’s vision of merging personal computing experience in the form of tablet. Hybrid design, detachable keyboard, all-in-one device… was all new and made me feel that it’s the future. But then it was a tablet with mere… Continue reading Surface Pro 4 – 3-month review


GAAR – Curtailing Tax Avoidance

Introduction The India growth story has attracted significant foreign direct investment. Foreign investors have been subject to aggressive tax planning to make arrangements / create artificial structures for tax avoidance. Tax authorities have consistently ignored the legal form of an arrangement and looked at its actual substance. In most countries, the doctrine of substance over… Continue reading GAAR – Curtailing Tax Avoidance


iPhone 7 Plus – 3-month review

Overview Come September, Apple and Samsung launch their flagship phone. Not just that, it’s the time for me to own the latest gadget. Two years back as Apple introduced its first large screen phone, I owned my first iPhone, the iPhone 6 Plus. Thanks to Tim Cook for not following the principles of Steve Jobs.… Continue reading iPhone 7 Plus – 3-month review

Technology, Thoughtful

Success Story

What determines success? Success may not be a derived equation to follow with. But it’s a thing which could well be determined.  Then what is that, that could determine success. Lets see few concepts that could lead to success: 1.Dream: ‘A dream is a succession of thoughts, images, sounds or emotions which the mind experiences.’… Continue reading Success Story