India: Recent notable advance rulings in India A scheme of obtaining advance rulings has been in place in India since the early 1990s to help taxpayers better plan their affairs and to help prevent long and expensive... By Rakesh Dharawat & Hariharan Gangadharan October 10 2016
India: Intangible assets; buyback taxes; and GST Gains arising from the transfer of capital assets situated in India are taxable in India. However, determining the tax treatment of intangible assets in an Indian context poses several challenges... By Rakesh Dharawat & Hariharan Gangadharan & Niraj Bagri August 23 2016
India: Renegotiation of tax treaties by India With a view to examining consequential issues arising out of amendments to the India-Mauritius tax treaty and related issues, a Working Group has been set up. By Rakesh Dharawat & Hariharan Gangadharan July 12 2016
India: India-Mauritius tax treaty amended After years of negotiations, India and Mauritius have signed a protocol which makes important changes to the over three-decades-old tax treaty between the countries. By Rakesh Dharawat & Hariharan Gangadharan May 26 2016
India: Taxing digital transactions in India The digital age has given rise to significant tax policy challenges in terms of nexus, characterisation of income and other consequential issues. By Rakesh Dharawat & Hariharan Gangadharan April 27 2016
India: India releases draft report on Income Tax Act simplification The government has released proposals for public comments in which it has set out the manner in which exemptions and deductions will be phased out. By Rakesh Dharawat & Hariharan Gangadharan February 01 2016
India: India continues to promote domestic business environment In its push towards positioning India as an attractive investment destination and to improve the ease of doing business in the country, the Government has announced further tax initiatives. By Rakesh Dharawat & Hariharan Gangadharan December 15 2015
India: Progress towards GST continues as dispute environment evolves India is gearing towards the introduction of a goods and services tax (GST), a destination-based consumption tax, replacing several central and state taxes. By Rakesh Dharawat & Hariharan Gangadharan October 29 2015
India: Applicability of MAT to foreign investors The controversial issue of applicability of MAT to both FIIs/FPIs may finally be resolved. By Rakesh Dharawat & Hariharan Gangadharan September 28 2015
India: India-Mauritius treaty renegotiations continue Under Indian law, capital gains on the transfer of shares of an Indian company are taxable in India. However, under a few treaties, including Mauritius, the right to tax such... By Rakesh Dharawat & Hariharan Gangadharan August 20 2015
