Bharathi Krishnaprasad of Lakshmikumaran & Sridharan analyses an Indian Supreme Court decision that expands the concept of permanent establishment and raises fresh questions about taxable presence without physical operations
Bharathi Krishnaprasad and S Vasudevan of Lakshmikumaran & Sridharan explain the requirements for non-residents in India to claim tax treaty benefits after several notable developments
S Vasudevan, Raghavan Ramabadran, Bharathi Krishnaprasad and Sahana Rajkumar of Lakshmikumaran & Sridharan explain how the coronavirus pandemic has drastically transformed the cross-border tax and transfer pricing sphere in India.