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.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties