India
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties
Booming APA statistics reflect the growing credibility of India’s TP framework and the country’s shift toward a tax certainty approach, ITR has heard
Authors from Khaitan & Co evaluate the recent CBDT notification, whereby legacy investments made by investors continue to be exempt from the applicability of GAAR
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Sponsored by Lakshmikumaran & SridharanIn the second of a two-part series, Raghavan Ramabadran, Krithika Jaganathan and Derlene Joshna of Lakshmikumaran and Sridharan further review the GST Council’s recent efforts improve India’s tax regime and make it a business-friendly jurisdiction. -
Sponsored by Lakshmikumaran & SridharanIn the first of a two-part series, Raghavan Ramabadran, Krithika Jaganathan and Derlene Joshna of Lakshmikumaran and Sridharan review the GST Council’s recent efforts to improve India’s tax regime and make it a business-friendly jurisdiction.
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Sponsored by Lakshmikumaran & SridharanS. Vasudevan, Prachi Bhardwaj and Sanjhi Agarwal of Lakshmikumaran & Sridharan highlight the complexities of India’s recent and substantial changes to its income tax law.
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