Shilpa Goel

Advocate, Bombay High Court. Editor, Kluwer International Tax Blog.

[Shilpa Goel @goelshilpa4]

In today’s @IndianExpress, I welcome Indian Supreme Court’s judgment on the controversial tax treaty MFN clauses. Under our constitutional scheme of things, this couldn't have been correctly decided in any other way! Looks like a review has been filed, so will have to wait & see

[The Indian Express @IndianExpress]

#ExpressOpinion | Tax treaties or protocols signed by the executive to alter or vary the provisions of the IT Act must withstand the rigours of the constitutional and statutory requirements, writes @goelshilpa4
https://t.co/06iFiamWGN

[Shilpa Goel @goelshilpa4]

https://t.co/eewwatqZFj

[Shilpa Goel @goelshilpa4]

In this short article for @LiveLawIndia, I welcome Indian Supreme Court’s MFN ruling for upholding democratic principle of separation of powers – something our constitution holds dear. This is less about tax law & more about international & constitutional law. Comments welcome

[Shilpa Goel @goelshilpa4]

@alexcobham @SAGEPublishers @TaxJusticeNet Many congratulations Alex.

[Paul Caron @SoCalTaxProf]

Tax Policy In The Biden Administration https://t.co/gYEWrPaue9

@business @keds_economist @iteptweets @Villanova_Law @propublica @TaxFoundation @TaxNotes @jtcurry005 @goelshilpa4 @jthorndike @cmaiduc @WSJ @jonathanreports @washingtonpost @ThePlumLineGS @PostOpinions

[Shilpa Goel @goelshilpa4]

Because UK considers the treaty to be valid and in force, it can’t invoke VCLT to terminate or suspend the treaty in view of an express bar under article 45, VCLT. Option to terminate the tax treaty in accordance with article 29 of treaty remains (7/7)

[Shilpa Goel @goelshilpa4]

We write in @TaxNotes that Russia has no legal justification for its decision to unilaterally suspend its tax treaties with 38 countries, including the UK. Why do we say so? (1/7) https://t.co/XAsSQVh7gB @DanNeidle @taxleonard

[Shilpa Goel @goelshilpa4]

Alleged breach of procedural provision doesn’t give Russia a free hand to suspend all substantive provisions. Substantive provisions underlying treaty’s main purpose — to prevent the risk of double taxation — must be complied with in good faith (6/7)

[Ashish Goel @ashish_nujs]

Our @TaxNotes piece on Russia's termination of tax treaties is out in the Sept 25 edition. Pleasure to see an article by Marshall Rothstein, former judge, Supreme Court of Canada, on the cover. Have always admired his views on constitutional interpretation https://t.co/9uEX0Lzg7L

[International Tax Bytes by Steve Towers @intltaxbytes]

In the #UK, Finance (No. 2) Bill has been introduced into parliament. The bill includes the #GloBE rules and a #QDMTT. And in #Germany, the government has released for public comment (by 21 April 2023), draft legislation to implement the GloBE rules (#IIR & #UTPR) and a QDMTT.

[Prof. Feynman @ProfFeynman]

• Study hard.
• What others think of you is none of your business.
• It's OK not to have all the answers.
• Experiment, Fail, Learn and Repeat.
• Knowledge comes from experience.
• Imagination is important.
• Do what interests you the most.
• Stay curious.

[Shilpa Goel @goelshilpa4]

@ashish_nujs and I write for @TaxNotes on Vodafone’s long-running capital gains tax dispute with India.

[Tax Notes @TaxNotes]

Perspective: @goelshilpa4 and @ashish_nujs discuss #Vodafone's long-running capital gains tax dispute with India. https://t.co/juCSJMC2Mu

[Erik Solheim @ErikSolheim]

No. It’s not Niagara or Victoria falls.
It’s Jog falls in Karnataka, India 🇮🇳.
Marvelous ❤️❤️❤️.

[Shreshth Tayal @ShreshthTayal]

A brilliant article explaining the controversy in a simple language. So glad to see articles on International Tax politics getting space in mainstream media. @goelshilpa4 👏

[Shilpa Goel @goelshilpa4]

I write in The Indian Express that India and other nations (particularly EU members) should dig in their heels & not provide US government a free ground on the issue of digital economy taxation @IndianExpress https://t.co/FNOb1MEk3z