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 GlobalKerwin Chung and Carlo Llanes Navarro of Deloitte provide an insight into ITR’s transfer pricing controversy guide, produced in collaboration with global transfer pricing experts from Deloitte.
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Sponsored by Deloitte Transfer Pricing GlobalShaun Austin, Richard Schmidtke and Aparna Rao of Deloitte discuss the challenging transfer pricing concepts of intangibles arrangements and important regulatory changes from Australia and Germany.
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Sponsored by Deloitte Transfer Pricing GlobalEric Lesprit and John Breen of Deloitte look to the future of transfer pricing dispute resolution, including the proposals in the OECD’s pillar one digital tax blueprint, multilateral negotiations and joint audits.
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