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 & SridharanRaghavan Ramabadran, Krithika Jaganathan, and Nirupama Shankar of Lakshmikumaran & Sridharan explore the tax benefits available to businesses under India’s special economic zones framework and the practicalities and challenges of the SEZ Online system -
Sponsored by Lakshmikumaran & SridharanKaranjot Singh Khurana, Devashish Jain, and Kanika Jain of Lakshmikumaran & Sridharan examine a ruling requiring multinational enterprises to pay taxes on profits attributed to their permanent establishment in India, despite global losses
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Sponsored by Lakshmikumaran & SridharanKaranjot Singh Khurana, Loveena Manaktala, and Vrinda Agrawa of Lakshmikumaran & Sridharan suggest a legislative amendment may have created a recipe for litigation by non-resident investors regarding buy-back schemes until further clarity is provided
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