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Recent Indian case law emphasises the importance of economic substance over mere legal form in evaluating tax implications, say authors from Khaitan & Co
PepsiCo was represented by PwC, while the ATO was advised by MinterEllison, an Australian-headquartered law firm
As we move into an era of ‘substance over form’, determining the fundamental nature of a particular instrument is key when evaluating the tax implications of selling hybrid securities
The US president has raised India’s tariff rate to 50% because of its importation of Russian oil; in other news, firms made key international tax partner hires
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Sponsored by KPMG ChinaGrace Luo, Jason Yu, and Michelle Geng of KPMG China provide an update on how life sciences companies operating in China are affected by an anti-corruption drive, new VAT legislation, e-invoicing, and Golden Tax System Phase IV -
Sponsored by Lakshmikumaran & SridharanS Vasudevan, Devashish Jain, and Kanika Jain of Lakshmikumaran & Sridharan say that a ruling by the Delhi bench of the Income Tax Appellate Tribunal brings clarity, but questions remain concerning its application
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Sponsored by KPMG ChinaJoin ITR and KPMG China at 5pm Beijing time (9am GMT) on December 12 2023 to hear about the most recent changes to the foreign-sourced income exemption regime
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