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Direct Tax
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, and rejects protection for indirect transfers and tightening conditions for Mauritius‑based investors claiming DTAA relief
February 11, 2026
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  • Transfer Pricing Controversy is available as a downloadable pdf.
  • By Todd Wolosoff, Juan Ignacio De Molina and Gary Thomas of Deloitte.
  • David Forst and Jim Fuller of Fenwick & West summarise numerous developments in the US M&A tax landscape after a record year for dealmaking – driven by healthcare and technology industries – which puts 2015 on par with 2007 numbers, adjusted for inflation.

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