India
In the first of a two-part series, experts from Khaitan & Co dissect a highly anticipated Indian Supreme Court ruling that marks a decisive shift in India’s international tax jurisprudence
The Clifford Chance and Hyatt cases collectively confirm a fundamental principle of international tax law: permanent establishment is a concept based on physical and territorial presence
The US president has softened his stance on tariffs over Greenland; in other news, a partner from Osborne Clarke has won a High Court appeal against the Solicitors Regulation Authority
The APA resolution signals opportunities for multinationals and will pacify investor concerns, local experts told ITR
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Sponsored by Lakshmikumaran & SridharanIn the first of two articles on provisional attachment in India, Sahana Rajkumar and R Amrith of Lakshmikumaran & Sridharan analyse recent Supreme Court rulings on goods and services tax, including Armour Security
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Sponsored by Lakshmikumaran & SridharanSahana Rajkumar and R Amrith of Lakshmikumaran & Sridharan conclude their analysis by explaining how Supreme Court rulings shape the interpretation of ‘initiation of proceedings’ and safeguard against misuse of provisional attachment
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Sponsored by Lakshmikumaran & SridharanBharathi Krishnaprasad of Lakshmikumaran & Sridharan analyses an Indian Supreme Court decision that expands the concept of permanent establishment and raises fresh questions about taxable presence without physical operations
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