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 KNAV IndiaUday Ved and Wrutuja Soni of KNAV discuss the Inclusive Framework (IF) on base erosion and profit shifting (BEPS) and the pillar two Global Anti-Base Erosion (GloBE) model rules. -
Sponsored by Lakshmikumaran & SridharanDespite clear court rulings, confusion remains around which liquors are liable for GST, as Raghavan Ramabadran and Sahana Rajkumar of Lakshmikumaran & Sridharan explain.
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Sponsored by Dhruva AdvisorsDeepesh Chheda and Saurabh Shah of Dhruva Advisors discuss a Supreme Court of India case and explain why pharmaceutical companies need to fully understand the MCI regulations to secure any tax deduction.
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