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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 Spanish VAT ServicesFernando Matesanz of Spanish VAT Services explains how the upcoming introduction of the Verifactu system will affect invoicing processes and potentially steer businesses towards adoption of the SII system -
Sponsored by Lakshmikumaran & SridharanKaranjot Singh Khurana, Loveena Manaktala, and Vrinda Agrawa of Lakshmikumaran & Sridharan suggest a legislative amendment may have created a recipe for litigation by non-resident investors regarding buy-back schemes until further clarity is provided
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Sponsored by TaxandSenior tax practitioners from five member firms of the Taxand network provide insights into enhanced tax audit scrutiny of transfer pricing in their jurisdictions and suggest several means of recourse for taxpayers
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