Mauritius
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, rejects protections for indirect transfers and tightens conditions for Mauritius‑based investors claiming DTAA relief
As we move into an era of ‘substance over form’, determining the fundamental nature of a particular instrument is key when evaluating the tax implications of selling hybrid securities
Global stakeholders will be closely watching the Supreme Court’s ruling in a case that will have substantial implications for foreign investment, says Sanjay Sanghvi of Khaitan & Co
As a new agreement between India and Mauritius may unsettle foreign investment, Sanjay Sanghvi and Avin Jain of Khaitan & Co examine the possible impact and offer potential solutions
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Sponsored by Deloitte Transfer Pricing GlobalStephen Weston, Silke Imig and Priscilla Ratilal interpret the potential impact of the OECD’s guidance for businesses in the financial services sector. -
Sponsored by Deloitte Transfer Pricing GlobalMatej Cresnik, Oliver Busch and Jeremy Brown explain how captive insurance companies of non-insurance groups have come under increased scrutiny from the judiciary and tax authorities.
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Sponsored by Deloitte Transfer Pricing GlobalStan Hales and Ralf Heussner consider the key challenges that the interbank offered rates (IBORs) reform faces from a transfer pricing (TP) perspective.
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