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 GlobalMultinationals across all sectors should be ready as fundamental changes to the international taxation system make their way into reality. Alison Lobb, Robert Stack and Paul Riley introduce this special report. -
Sponsored by Deloitte Transfer Pricing GlobalAengus Barry and Sérgio Moreno of Deloitte UK analyse the tax proposals against the energy and resources sector, a clear example of a sector not often seen as ‘digital’ but for which the digital tax could have great implications.
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Sponsored by Deloitte Transfer Pricing GlobalAydin Hayri, Nicola Lostumbo, and Richard Schmidtke analyse the business model of the life sciences industry and the challenges in applying the G20/OECD’s digital tax proposals.
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