MY blood has thinned over the years. Long ago and far, far away, growing up in Brooklyn, New York, a cold November/December was invigorating. Now, I am uncomfortable as it gets cold. Frankly it is not really that cold but I am freezing my rear-end ....

IN the bad old days when Indians were not eating lizards, the then Finance Minister unleashed a slew of measures to counter tax avoidance. In the process, he earned the opprobrium of the chattering class. No discussion relating to ....

Paragraph 1 of Article 8 of OECD/UN Model Convention provides that “Profits from operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.” There is no further elucidation of the phrase ‘profits from operation of ship ....