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 & SridharanPuneet Jain and Mahendra Singh of Lakshmikumaran & Sridharan discuss the tax consequences in the hands of existing investors from Mauritius and Singapore taking into account the grandfathering benefit under the respective tax treaties. -
Sponsored by Lakshmikumaran & SridharanJyoti Arora and Pragya Kaushik of Lakshmikumaran & Sridharan explore the ‘beneficial ownership’ and ‘beneficial holding’ concepts and answer the questions that are often asked in relation to their scope.
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Sponsored by Dhruva AdvisorsUmesh Gala, Saurabh Shah and Rushi Shah of Dhruva Advisors explain the impact of withdrawal of indirect transfer provisions.
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