Worldwide: Sales Taxes: VAT, GST

Mandatory pre-deposit requirements in Indian indirect tax laws have evolved from discretionary safeguards to rigid statutory mandates, creating significant barriers to appellate justice. This analysis examines how the 2014 amendments transformed the appellate framework, the practical challenges faced by taxpayers in accessing remedies, and the ongoing judicial efforts to balance revenue protection with meaningful access to justice.

Can mediation resolve tax disputes in Kazakhstan? This analysis examines the legal framework, admissibility conditions, and practical applications of mediation agreements between taxpayers and tax authorities. Through nine detailed case studies from Kazakhstani courts, discover how administrative discretion enables flexible dispute resolution, from revoking audit notices to adjusting tax liabilities and establishing procedural timelines.

Hereby we present for your attention a review of judicial practice of the Cassation Court and the Supreme Court in administrative cases, formed as a result of consideration of tax disputes.

Yes. In Commissioner of Internal Revenue and LT Collection Enforcement Agency v. Court of Tax Appeals (Second Division) and American Wire & Cable Co., Inc...

SyCipLaw's Tax Department has prepared a mega edition of its Tax Issues and Practical Solutions (T.I.P.S.) for September to November 2025.

The computation of refunds of accumulated Input Tax Credit (‘ITC’) by Special Economic Zone (‘SEZ’) units has recently become the subject of scrutiny...

Union Budget 2026-27 shows an early expression of government tax philosophy. Instead of large-scale tax cuts or temporary tax relief measures, the focus of this budget is on simplification, compliance ease, and efficiency.

Karnataka HC rules that salary paid to the Foreign Nationals cannot be subjected to IGST as import of service where there is a direct employer–employee relationship...

These announcements clarify critical matters including the scope of taxation, preferential policies and collection and administration procedures.