TFD Policy Research Desk

32 POSTS
TFD Policy Research Desk delivers sharp, insightful analysis of India’s evolving fiscal and regulatory landscape. It decodes tax reforms, developments, government policies, and global fiscal trends, offering professionals clear, timely perspectives that bridge complex legislation with real-world business and compliance implications.

Exclusive articles:

Treaty Shopping After Tiger Global: When Substance Starts to Trump Form

Policy TFD Policy Research Desk TFD Policy Research Desk -
Treaty shopping disputes in India are moving from form to substance. After Tiger Global, the real issue is no longer paperwork alone, but who actually controls income, risk, and exit.

Tax certainty India: Board for Advance Rulings vs MAP vs APA – what corporates should choose now

Policy TFD Policy Research Desk TFD Policy Research Desk -
India's tax-certainty architecture now rests on three very different routes. BAR offers domestic legal clarity, MAP delivers treaty relief, and APA has become the most institutionalised option for recurring transfer-pricing risk. The right choice depends on timelines, bilateral exposure and how much confidentiality a boardroom really needs.

Capital vs revenue in digital businesses: when old doctrines meet the cloud invoice

Policy TFD Policy Research Desk TFD Policy Research Desk -
Capital vs revenue lines are fraying in India’s digital economy. SaaS subscriptions, cloud infrastructure, and data-driven intangibles create enduring benefits without durable assets, forcing doctrine to chase new facts

Tax opinion in 2026: what makes it defensible when scrutiny arrives

Policy TFD Policy Research Desk TFD Policy Research Desk -
A tax opinion in 2026 survives less on elegant citation than on facts, disclosure and process. As scrutiny gets more data-rich, defensibility now begins long before the notice arrives.

AI-generated invoices: when scrutiny asks for provenance, not polish

Policy TFD Policy Research Desk TFD Policy Research Desk -
AI-generated invoices may be legally recognisable in India, but scrutiny turns on something harder than neat drafting: provenance, system control, metadata, and whether the transaction trail still holds under challenge.
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Breaking

Starting Your Own CA Practice: The 10 Strategic Decisions That Decide Your Next 5 Years

Practice 0
Starting your own CA practice is not just a professional milestone; it is a strategic market-entry decision. This playbook breaks down the first 10 choices - niche, pricing, clients, delivery, hiring, risk, and scale - that shape whether a new firm stays busy or becomes truly valuable.

Big 4 vs Industry CA Career: The 24-Month Framework for Choosing Big 4 / Big 6, Mid-Tier or Industry

Careers 1
A newly qualified CA should not choose the first job on prestige alone. This framework compares Big 4 / Big 6, mid-tier and industry through learning curve, ownership, brand value and exit options.

Chartered Accountant Career Growth: The Moat That Makes a CA Hard to Replace in Five Years

Careers 0
In a larger, faster, and more software-driven profession, the CA who stays replaceable will be the one who only executes. The durable career belongs to the professional who builds domain depth, owns systems, communicates clearly, and earns trust that compounds.

GST Careers Beyond Returns: Where the Real Premium Work Sits in Tech, Analytics, Supply Chains, and Policy

Careers 0
: GST careers are moving well beyond return filing. The premium niches now sit in tax technology, e-invoicing controls, ITC analytics, litigation strategy, supply-chain design, and policy interpretation.