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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 MDDPAgnieszka Kisielewska of MDDP outlines the most common pitfalls to consider in effective risk management of customs clearance and says a proactive approach will help prevent costly penalties in an evolving environment -
Sponsored by Lakshmikumaran & SridharanKaranjot Singh Khurana, Devashish Jain, and Kanika Jain of Lakshmikumaran & Sridharan examine a ruling requiring multinational enterprises to pay taxes on profits attributed to their permanent establishment in India, despite global losses
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Sponsored by Gatti Pavesi Bianchi LudoviciPaolo Ludovici and Andrea Mirabella of Gatti Pavesi Bianchi Ludovici explain the changes under a new legislative decree on inheritance and gift tax, and present their early thoughts on its application
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