Mehul Bheda, Abhishek Mundada and Parth Savla of Dhruva Advisors discuss the Delhi High Court ruling concerning the India–Netherlands tax treaty and the MFN clause.
Mehul Bheda and Saurabh Shah of Dhruva Advisors discuss how changes to the taxation of dividends has created a favourable economic environment for foreign investors.
Foreign institutional investors (FII) have enjoyed a beneficial tax regime in India since the introduction of section 115AD of the Income-tax Act 1961 (Act), via the Finance Act 1993.