India
Building a transparent culture, prioritising internal promotions and being different from the big four are all key features of A&M Tax’s ambitious plans for India
The tax advisory firm becomes the latest member of the Andersen Global network, which has more than 50,000 professionals worldwide
In the second part of this series, the focus shifts to how taxpayers can manage ongoing risks across the lifecycle of cross-border structures
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
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Sponsored by Dhruva AdvisorsLitigation in respect of when a non-resident has a permanent establishment (PE) in India has always been a contentious issue. -
Sponsored by Dhruva AdvisorsRecently, the Income Tax Appellate Tribunal gave an important judgement regarding the creation of and attribution of profits to an agency permanent establishment (Agency PE) – Daikin Industries v ACIT ('ITA No 1623 of 2015 [New Delhi Income Tax Appellate Tribunal, May 28 2018]').
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Sponsored by Dhruva AdvisorsThe issue of whether a waiver of loans results in taxable income for the borrower has been a controversial one in India.
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