The tribunal held that gains from sale of shares did not fall under Article 14(4). It ruled that Article 14(6) applies, making gains taxable only in the country of residence. The decision clarifies ...

The ITAT clarified that Article 13(3A) applies strictly to shares and not to derivative instruments. It held that derivative gains fall under residual provisions and are taxable in the resident ...

This post is nothing fancy or profound; I just want to put some emotive meat on Karl Marx’s useful, perhaps essential, yet always slightly skeletal, concept of alienation. The necessity of working for ...

New Jersey’s revised custody statute, N.J.S.A. 9:2-4, as amended by S4510/A5761, effective January 2026, sharpens the court’s framework for distinguishing legitimate child-safety concerns from ...

The audio version of this article is generated by AI-based technology. Mispronunciations can occur. We are working with our partners to continually review and improve the results. Arguments Wednesday ...

OTTAWA — “Irreparable” attack on federalism or necessary protection of Charter rights?

Olise has become a key player for Bayern since joining from Crystal Palace in July 2024, scoring 36 goals and providing 50 assists in 94 appearances in all competitions. This season, the Frenchman has ...

The law prohibits certain Quebec public sector workers from wearing religious symbols at work and requires them to perform their duties with their faces uncovered You can save this article by ...

The deal was drawn up in a kitchen at the old conference centre down the road from Parliament Hill. It was there in November, 1981, during a late-afternoon break at a federal-provincial meeting to ...

For months, much of the AI governance conversation has lived in strategy papers, ethics principles, and board presentations. The General Services Administration’s proposed AI contract clause changes ...

Sued for breaking up a marriage, former U.S. Sen. Kyrsten Sinema acknowledged a romantic affair with a member of her security detail during her time as an elected official. Sinema made this ...