Intellectual property (IP) is one of the most debated tax topics in India. The increased examination and monitoring of IP transactions has resulted is the problem of double taxation. Shivam Mehta and Kapil Sharma of Lakshmi Kumaran & Sridharan scrutinise the applicability of service tax on IP transactions and highlight the issues regarding multiple taxation of IP under various statutes prevailing in India.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Both Germany’s NIS2 and the EU AI Act now determine whether a tax function can meet its obligations – and both can make management personally accountable
Originators, loan purchasers and securitisation vehicles may need to revisit servicing agreements and pricing after a key judgment narrowed the VAT credit management exemption
The allegations against Deloitte Cyprus raise uncomfortable questions about how far the big four can distance themselves from misconduct at member firms