The Supreme Court held that capital gains from indirect transfers deriving value from Indian assets were taxable in India. The key takeaway is that treaty protection cannot shield arrangements lacking ...

The world is constantly changing, and with it, so are people.

Abstract: Reciprocity is a potent mechanism that drives cooperation within human societies. Direct reciprocity involves interacting with individuals, while indirect reciprocity is reliant on ...

Funding direct costs supports the expenses that can be specifically identified with a particular project such as researchers, supplies and travel. Funding indirect costs supports the critical ...

Background: Clinical simulation bridges the gap between theory and practice in nursing education. However, the optimal design specifically, direct observation or faculty presence, remains unsettled.

As you delve into the intricacies of English grammar, you’ll encounter the concepts of direct and indirect statements. These fundamental elements of reported speech play a crucial role in conveying ...

Companies are always looking for ways to save money. They may have already cut costs in areas like manufacturing and shipping. Now, they're turning to a hidden area where they can save more money ...

When cold weather hits and temperatures drop, choosing the right heating solution is critical to keep your project running smoothly. Direct-fired and indirect-fired heaters are two popular options and ...

Adding real estate to your investment portfolio can provide diversification, spreading your risk. However, before you jump into the real estate market, you should understand the difference between ...

Forbes contributors publish independent expert analyses and insights. Dr. Cheryl Robinson covers areas of leadership, pivoting and careers. Effective leadership hinges on strong communication, yet ...