Notes and Study material for Exams
Folk music is a genre of music that is typically passed down through oral tradition. It is often characterized by simple melodies and harmonies, and lyrics that deal with everyday life. Folk music can be found in many cultures around the world, and it has played an important role in the development of many different … Read more
A Tool for Transparency and Accountability: The Power of Open Data In an era marked by increasing distrust in institutions and a growing demand for transparency, open data emerges as a powerful tool for fostering accountability and building trust. Open data, defined as data that is freely available for anyone to access, use, and share, … Read more
Exploring the Dimensions of Governance: A Comprehensive Guide Governance, a multifaceted concept encompassing the structures, processes, and actors involved in governing a society, organization, or system, plays a crucial role in shaping our world. From the global stage of international relations to the microcosm of a local community, governance impacts our lives in profound ways. … Read more
Navigating the Global Landscape: A Deep Dive into Foreign Policy Foreign policy, the set of goals, strategies, and actions a nation undertakes in its interactions with other countries, is a complex and multifaceted field. It shapes a nation’s international standing, influences global affairs, and directly impacts the lives of its citizens. This article delves into … Read more
The Right to Property: A Cornerstone of Human Rights and Economic Development The right to property, a fundamental human right enshrined in numerous international legal instruments, plays a pivotal role in shaping societies and economies. It encompasses the right to own, use, enjoy, and dispose of property, both tangible and intangible, and serves as a … Read more
International Cooperation: A Vital Force in a Globalized World The world today is more interconnected than ever before. Global challenges like climate change, pandemics, and economic instability transcend national borders, demanding collective action and cooperation. International cooperation, therefore, is not just a diplomatic nicety but a crucial necessity for addressing these complex issues and ensuring … Read more
Navigating the Labyrinth: A Comprehensive Guide to Transfer Pricing Transfer pricing, the process of setting prices for goods, services, and intangible assets exchanged between related entities within a multinational corporation (MNC), is a complex and often controversial area of international taxation. While seemingly straightforward, the practice can be fraught with challenges, leading to potential disputes … Read more
Base Erosion and Profit Shifting: A Global Challenge to Tax Fairness Introduction The global economy is increasingly interconnected, with multinational corporations (MNCs) operating across borders and engaging in complex transactions. This interconnectedness, while fostering economic growth, has also created opportunities for corporations to exploit loopholes in tax systems and shift profits to low-tax jurisdictions, a … Read more
Navigating the Global Tax Landscape: A Guide to Double Taxation Avoidance Agreements (DTAA) The globalized economy has fostered a complex web of international business transactions, leading to a potential for double taxation â a situation where the same income or capital is taxed twice by different countries. To mitigate this risk and promote cross-border investment, … Read more