India
Foreign remittance requirements put additional administrative burden on Indian law firms and strain their relationship with foreign associate firms, according to practitioners
Authors from Khaitan & Co dissect a ‘welcome’ ruling, which found that the mere existence of a tax benefit would not, by itself, warrant a principal purpose test
Rishi Joshi, of the Institute of Chartered Accountants of India, warns of potential judicial overreach as assets are recharacterised to bypass a legislative exclusion
Richard Gregg is no longer fit and proper to be a tax agent, said the TPB; in other news, MHA completed its acquisition of Baker Tilly South-East Europe
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Sponsored by DeloitteAaron Xin Peng Wang and Sobhan Kar of Deloitte analyse recent developments in advance pricing agreements in China and India, highlighting evolving frameworks and implications for multinational enterprises managing transfer pricing risks -
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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