Major GST Win: Clinical Trial Services for Foreign Clients Are Exports & Tax Free Retrospectively
By Aditya Bhattacharya Contributed by Vipin Upadhyay In a significant victory for the Indian pharmaceutical and research services industry, the Hon’ble High Court of Karnataka has ruled that clinical trial services and allied pharmaceutical R&D services provided to recipients located outside India qualify as “export of services” under GST law. The ruling also held that …
Balancing Commerce and Creativity: Economic and Moral Rights in Copyright Law
By Shambhavi Sharma Introduction The Copyright Act, 1957 (hereinafter referred to as “the Act”) governs the protection of creative works in India and extends beyond the mere concept of copyright ownership. Every copyrighted work involves two essential actors the author and the owner.
Patents vs. Trademarks: Doctrinal, Economic, And Jurisprudential Lenses Towards Understanding the Difference
By Himanshu Deora Introduction Intellectual property law essentially plays the role of incentivizing creation, ensuring transparency in the market, and maintaining fair competition in the marketplace. At the same time, however, patents and trademarks continue to be the two most misunderstood areas of IP law in India. While both IP systems perform the role of …
The Enforcement of Anti-Trust Laws: Challenges and Solutions
By Aniket Ghosh Introduction Competition law, or antitrust law, is at the heart of any modern market economy: it ensures that markets work without their beneficial workings being compromised by monopoly power, cartelization, or exclusionary practices. In India, the Competition Act of 2002 marks a clear transition away from the old Monopolies and Restrictive Trade …
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Mutation of Revenue Records Based on a Will: Legal Position and Practical Implications in India
By Athira TS Introduction Mutation sits at a strange crossroads in Indian property law, it’s absolutely essential for fiscal matters, yet most people misunderstand what it actually means. Mutation doesn’t give you ownership of land, but it’s crucial for showing who’s in possession and for keeping government records up to date. It also comes up …
TAXATION OF PROFITS AND DIVIDENDS AND THE SPECIAL LEGAL REGIME OF LAW FIRMS: CONSTITUTIONAL INTERPRETATION OF LAW NO. 15.270/2025
This article analyzes the applicability of Law No. 15.270/2025 — which introduced a new taxation system on profits and dividends distributed to individuals — to law firms established under the Brazilian Bar Association Statute (Law No. 8.906/94).
Navigating IP Damages in Brazilian Courts
How Brazilian courts approach IP damages in Brazil and what global companies need to know before pursuing infringement claims.
The importance of due diligence in M&A transactions: from findings to definitive agreements
Learn how targeted due diligence in Brazil helps foreign investors identify deal-breaking risks, negotiate protections, and strengthen post-closing outcomes.
RECOGNITION OF CROSS BORDER INSOLVENCY IN INDIA
In India, the framework for insolvency and bankruptcy resolution is primarily governed by the Insolvency and Bankruptcy Code, 2016 (“the Code” or “IBC”). The said Code is a comprehensive legislation aimed at consolidating and amending existing laws relating to insolvency resolution of companies, limited liability entities, partnerships, and individuals.
Baltic Disputes Market Overview 2025
Legal and regulatory shifts in one country are no longer isolated events, they increasingly influence approaches and expectations in neighbouring markets. Baltic law firm COBALT has published its annual Baltic Disputes Market Overview 2025, offering a regional snapshot of the key litigation and regulatory developments shaping Estonia, Latvia and Lithuania.