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India
Parakram Legal
In a recent ruling, the Income Tax Appellate Tribunal, Delhi recognized and upheld the importance of the Tax Residency Certificate and held that a Mauritius-based Collective Investment Vehicle registered as a Foreign Portfolio Investor …
The Sovereign Group
The governments of India and Mauritius signed, on 13 March, a second amending protocol to the 1982 double tax agreement (DTA) between the two countries...
Nishith Desai Associates
2023 was a year of unexpected headwinds, such as the hiking of interest rates by governments across the world, the banking sector instability in the US and Europe, the Russia-Ukraine and Israel-Hamas conflict, to name a few.
Lakshmikumaran & Sridharan
The Indian domestic tax laws contain certain provisions which provide differential tax treatment in transactions involving residents and non-residents.
S&R Associates
The primary purpose of double taxation avoidance agreements ("DTAAs") is to eliminate double taxation by providing taxing rights or granting tax credit...
Majmudar & Partners
The Gujarat High Court (the "HC"), in a recent ruling (the "HC Ruling"), dismissed the Indian tax department's (the "ITD") appeal against a Tribunal Ruling allowing the taxpayer...
Lakshmikumaran & Sridharan
Revenues earned by MNCs from India often remain under the lens of the Indian taxation authorities for examination of constitution of Permanent Establishment...
Acuity Law
Indirect transfer controversy has been the most discussed issue in the Indian tax ecosystem. It began when Vodafone International Holdings Ltd acquired an indirect holding in an Indian entity...
Nexdigm Private Limited
Determination of market value in an inter-unit transfer in the context of profit-linked incentive deduction - end to disputes or beginning of new one?
Acuity Law
The Hon'ble Supreme Court of India (Apex Court) has recently pronounced a landmark ruling[ᶦ] on treaty interpretation with a specific reference to Most Favored Nation...
Metalegal Advocates
The Base Erosion and Profit Shifting project, initiated by the OECD in 2013, aimed to combat tax avoidance strategies employed by multinational enterprises and promote equitable international tax practices.
Nexdigm Private Limited
In legal terms, the Most Favored Nation (MFN) clause in international trade agreements mandates that a country must treat all its trading partners equally...
Khaitan & Co LLP
In a significant judgment that can have far-reaching ramifications concerning interpretation of Double Taxation Avoidance Agreements (DTAA), the Supreme Court of India, in a group of matters...
Nexdigm Private Limited
In a seminal judgment, the Division Bench of the Supreme Court ruled in favor of the Revenue in a protracted and contentious dispute concerning the Most Favored Nation (MFN) clause in the tax treaties.
Lakshmikumaran & Sridharan
Over the past few years, the Foreign Direct Investments (‘FDI') in India have been on a steep rise. As per the 2023 edition of the World Investment Report...
Nexdigm Private Limited
In the current era of globalization of businesses, interdependence among group companies has become more common.
Khaitan & Co LLP
Per the extant India-Mauritius tax treaty ("Tax Treaty"), capital gains on sale of Indian company shares (acquired prior to 1 April 2017) and sale of derivatives...
LEGALLANDS LLP
"Vasudha-Iva Kutumba-Kam (Sanskrit: वसुधैव कु टुम्बकम) - The Whole World is ONE FAMILY." The phrase has become most relevant in reference to present day world economics.
Nexdigm Private Limited
We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of May 2023.
Nexdigm Private Limited
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