A WebLog on which I attempt, rather irregularly, to post
updates on developments on the Indian Tax Front, with
particular reference to International Taxation
Meaning of “engaged in the same or similar activities under the same or similar conditions” [Article 8(2) of the 1976 UK-Ireland Double Taxation Avoidance Convention] - Irish Bank Resolution Corp Ltd v HMRC [2020] EWCA Civ 1128