https://lawjournals.celnet.in/index.php/jtrf/issue/feed 2025-05-19T10:34:22+00:00 Mr. Gagan Kumar (Associate Editor) [email protected] Open Journal Systems <p class="Textbody" style="text-align: justify;"><span lang="EN-IN">Journal of Taxation and Regulatory Framework is a peer reviewed refereed journal that aims at the dissemination and advancement of research in taxation field contributed by the law students, advocates and other professionals of taxation law. The aim of the Journal is to provide a platform to researchers, practitioners, academicians and professionals associated with the field of Taxation and to encourage and promote research across a wide breadth of areas pertaining to Taxation.</span></p> https://lawjournals.celnet.in/index.php/jtrf/article/view/1762 2025-03-21T04:25:36+00:00 Darsheen Kaur Thapar [email protected] Falguni Sharma [email protected]

<p>This paper, delves into the intricate international tax law issues surrounding the taxation of crossborder services. While the problem of juridical double taxation is well-established, the complexity of tax treaty allocation rules creates uncertainty and facilitates arbitrage, potentially depriving countries of their taxing rights. This is particularly evident in business services, where transfer pricing and dedicated service clauses are employed, each with its own set of advantages and disadvantages. The<br>study explores the policy dilemma of whether to address these issues through normative refinements, enhanced enforcement, or a combination of both. While transfer pricing offers a more nuanced approach, its resource-intensive nature raises concerns about proportionality, particularly for developing countries. The financial burden associated with building the necessary technical capacity may outweigh the potential tax revenue gains. This raises the question of whether developed countries should contribute more significantly to capacity-building efforts. The analysis begins with a clarification of the concept of "services" and an overview of the international tax nexus. It then examines the structural complexity of tax treaty clauses applicable to cross-border services, before evaluating the merits and shortcomings of withholding taxes and transfer pricing, including their potential interaction.<br>The study also addresses the critical issue of capacity-building in developing countries, considering whether it should be funded by the developing countries themselves or through increased financial contributions from developed nations. Ultimately, this research aims to contribute to a balanced and informed discussion on global tax reform, seeking solutions that are both legally sound and equitable for all countries, regardless of their level of development. The goal is to identify policy options that promote effective tax cooperation and ensure a fair distribution of tax revenues derived from crossborder services.</p>

2025-03-21T00:00:00+00:00 Copyright (c) 2025 Journal of Taxation and Regulatory Framework https://lawjournals.celnet.in/index.php/jtrf/article/view/1844 2025-05-19T10:34:22+00:00 Aditi Deshmukh [email protected]

<p>The rapid expansion of the gig economy has outpaced existing legal and tax frameworks, creating ambiguity around the classification and fiscal obligations of gig workers. This paper undertakes a cross-jurisdictional analysis of India and the United States, critically examining how the misclassification of gig workers as independent contractors undermines tax compliance, labor<br>protections, and social security entitlements. In the U.S., while reforms like the ABC Test and Qualified Business Income Deduction (QBID) attempt to reconcile flexibility with accountability, challenges persist due to complex filing requirements and inconsistent judicial interpretations. In India, despite formal recognition of gig and platform workers under the Code on Social Security, 2020, the taxation regime remains fragmented, lacking enforcement, employer contribution mandates, or incentive structures tailored to the realities of digital labor. The paper evaluates key judicial precedents, legislative gaps, and administrative hurdles in both jurisdictions, arguing for the creation of a third legal and taxation category suited to gig work’s hybrid nature. Drawing on comparative insights, the paper recommends a structured, simplified presumptive taxation model for India, combined with<br>mandatory reporting obligations and platform contributions to ensure fiscal transparency and social protection. The analysis highlights how tax policy must evolve in tandem with labor regulation to promote equity, compliance, and economic resilience in the digital economy.</p>

2025-05-17T00:00:00+00:00 Copyright (c) 2025 Journal of Taxation and Regulatory Framework