Lakshmikumaran & Sridharan
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties
The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals
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Sponsored by Lakshmikumaran & SridharanThe Tiger Global Supreme Court ruling weakens the status of tax residency certificates under tax treaties and increases substance‑based scrutiny, say S Vasudevan, Bharathi Krishnaprasad, and Krishna Laasya V of Lakshmikumaran & Sridharan -
Sponsored by Lakshmikumaran & SridharanSeveral key rulings clarify the taxation of cross-border payments as royalties with respect to ‘information concerning industrial, commercial or scientific experience’, say S Vasudevan, Prachi Bhardwaj, and Prakhar Pandey of Lakshmikumaran & Sridharan
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Sponsored by Lakshmikumaran & SridharanIndia’s recent trade deals and Union Budget 2026 reforms create opportunities and compliance considerations for exporters, say Rohan Muralidharan, Shobhana Krishnan, and Brijesh Dash of Lakshmikumaran & Sridharan
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