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Articles by CA Arun Valera

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Taxation of Income from Cross-border Interest

Posted by CA Arun Valera 29 July 2019 5063 Views

What is Interest? I asked my students before commencing the discussion on Article 11 of the Model Tax Convention. One of my students got up and sa



Taxation of Artists, Entertainers and Sports persons

Posted by CA Arun Valera 06 May 2019 24952 Views

Ever wondered, when Virat Kohli hits centuries on cricket grounds situated outside India, which country shall have right to tax his income arising from such pla...




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