Trends and Developments The Latest in Transfer Pricing Law in India Transfer pricing (TP) regulations were introduced in India in 2001. The law has consistently
Introduction The year 2024 has etched itself in history as the warmest year globally since 1850.[1] This stark reality is an essential reminder the challenges
Introduction The controversy relating to the eligibility of tax treaty benefits to fiscally transparent entities has come up before courts around the world.[1] This article recapitulates
Introduction The controversy relating to the eligibility of tax treaty benefits to fiscally transparent entities has come up before courts around the world.[1] This article recapitulates
The debate to replace the extant 1961 Code has been around for over a decade, with the first serious attempt made by former finance minister,
India is one of the fastest-growing large economies in the world, helped by a demographic profile that supports its ambition to become a developed nation.
At a time when the gross domestic product growth is slowing, and domestic consumption and private investments are not displaying spirited animal trends,...
FM’s Budget speech earmarked ‘taxation’ as a dominant pillar to guide India through a reformatory phase Outlays, outcomes, and outposts-the triumvirate of ‘O’s,...
OVERVIEW On August 16, 2024, the Ad Hoc Committee entrusted with formulating the terms of reference for the impending UN Framework Convention on...
Introduction The Indian GAAR (Chapter X-A of the Income-tax Act, 1961 [‘the Act’])) was introduced in the Finance Act 2012 and came into...
Introduction Non-discrimination is a fundamental principle in tax treaties that ensures fairness and equal treatment for taxpayers across international borders. By eliminating discriminatory...
India will present its 2025 Union Budget, set against Prime Minister Modi’s goal of achieving a “Viksit Bharat” (developed India) by 2047, marking...
The next cycle of the Committee Bureau meetings should contemplate the addition of annexures pertaining to the early protocol on addressing environmental challenges....
As India navigates the enmeshed complexities of geopolitical uncertainties and swift changes in the global economic tapestry, a holistic budget that addresses both...
The PPT is essentially a “purpose”-driven inquiry seeking to ascertain the subjective reasons of an investor to locate in a favourable tax-treaty jurisdiction,...
We are delighted to share that our Managing Partner, Mr. Mukesh Butani has been invited as a Panellist to share his insights on...
Overview LegislationWhat is the relevant legislation relating to tax administration and controversies? Aside from legislation, are there other binding rules for taxpayers and...
The Indian Union government will announce its Budget 2024-2025 on July 23. This will be the first full budget to be released by...