India has taken big steps, and continues to do so, in simplifying the way taxation operates in the country. But with tax authority aggression still as prominent as ever and challenges in the characterisation of income, legal classification of investment vehicles, structure of investors, and the country’s high corporate tax rate as key issues to be aware of for those investing in India, Matthew Gilleard outlines the challenges to expect and how to navigate around them.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year