Nokia: Treaty provisions override retrospective amendments

October 29 2012

The Delhi High Court recently decided a case in favour of global telecommunications company Nokia. Ravishankar Raghavan, of Majmudar & Partners, explains why the judgment should reassure foreign investors that benefits provided under tax treaties will not be overridden by the Indian government’s retrospective amendments.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

Fieldfisher tax practice achieves double-digit revenue growth

It stands in stark contrast to a mere 1% increase in firmwide revenue since last year

Sam Sholli, August 11 2025

Direct Tax

London- HM Revenue and Customs building on Whitehall, UK Governm

UK tax agency must disclose AI involvement in R&D decisions

It follows a court case concerning a Freedom of Information request lodged by the founder of a software company

Sam Sholli, August 08 2025

Direct Tax

A taxing week: HMRC’s tax evasion prosecution is better late than never

After years of deafening silence, the UK tax authority is taking overdue action against corporates that fail to prevent the facilitation of tax evasion

Tom Baker, August 08 2025

Indirect Tax

This week in tax: Widespread Donald Trump tariffs take effect

The US president has raised India’s tariff rate to 50% because of its importation of Russian oil; in other news, firms made key international tax partner hires

Sam Sholli, August 08 2025

Transfer Pricing

‘Feverishly preparing’: German advisers reveal client impact of new TP rules

Tax auditors themselves had not been aware of the new TP ‘transaction matrix’ requirements, ITR hears as five German partners share their client experiences

Sam Sholli, August 07 2025

Direct Tax

Deloitte Middle East launches tax app for in-house professionals

Its features include a built-in AI assistant as well as expert insights and commentary from Deloitte specialists

Sam Sholli, August 06 2025

Direct Tax

AI in tax: trust, governance and the rise of digital specialists

AI is rapidly finding its way into tax advisory services. But how can AI be deployed responsibly, reliably, and in compliance with legal standards?

Christian Ewel, August 06 2025

Indirect Tax

This month in indirect tax: Chile sets out new VAT compliance requirements for digital platforms

Specified taxpayers will have to apply a 19% VAT rate on services offered by third parties through their platforms; in other news, Donald Trump imposed 30% South African tariffs

Sam Sholli, August 05 2025

Direct Tax

AI a ‘game-changer’ for HMRC compliance: RPC tax disputes head

A ‘quiet revolution’ in HMRC’s compliance strategy has caused Adam Craggs to rethink how to advise clients, he tells ITR

Sam Sholli, August 04 2025

Direct Tax

A taxing week: Nigel Farage could shake up UK tax policy

If the Reform leader becomes UK prime minister then he may follow the direction of the US in at least one significant way

Sam Sholli, August 01 2025