Journal of Taxation and Regulatory Framework

An Assessment of the Mechanisms for the Protection of Traders in International Trade Disputes

Lawrentine Onege Longfor — Mon, 30 Jun 2025 00:00:00 +0000

International trade functions as a crucial engine of economic development, propelling growth, innovation, and the transnational exchange of goods and services. By enabling nations to leverage their comparative advantages through specialized production, it bolsters efficiency and fuels economic expansion. This study analyzes the safeguards available to protect traders embroiled in international trade disputes. Tracing the evolution of international trade from rudimentary bartering systems to the sophisticated architecture of the World Trade Organization (WTO), the analysis illuminates the enduring quest for a stable and efficient trading regime. Notwithstanding the WTO's endeavors, trade disputes remain prevalent, exposing the precarious position of traders in cross-border transactions. This study posits that sound protective mechanisms are indispensable, given traders' function as both
risk mitigators and facilitators of market efficiency. The research also recommends for proactive preventative measures, targeted capacity-building initiatives, and amplified collaboration among stakeholders.

The Global Tax Landscape: Navigating Cross-Border Service Income

Darsheen Kaur Thapar, Falguni Sharma — Fri, 21 Mar 2025 00:00:00 +0000

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
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.
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.

Misclassification of Gig Workers with Respect to Taxation: Cross Jurisdiction Analysis of India & United States of America

Aditi Deshmukh — Sat, 17 May 2025 00:00:00 +0000

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
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
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.