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 Deloitte ChinaScott Oleson, Rajat Ranjan and Andrew Zhu of Deloitte provide a guide to the post-merger integration issues that need to be considered in China, India, Japan, South Korea, New Zealand and Southeast Asia.
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Sponsored by KNAV IndiaAggressive tax strategies have become the norm and tax authorities are responding in kind. Uday Ved, N Krishna and Wrutuja Soni of KNAV India share their expertise on the central points.
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Sponsored by Lakshmikumaran & SridharanRaghavan Ramabadran and S Ganesh Aravindh of Lakshmikumaran & Sridharan explain some questions of interpretation relating to a chapter of the Customs Tariff that is of uniquely Indian origin.
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