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Dividend distribution tax is an income tax on the distributable profits of the domestic company.

For multinational companies with established GCCs in India, profit repatriation is a natural extension of a successful operating model. When approached strategically, it allows businesses to optimize global cash flows while remaining aligned with India's tax and FEMA regulations.

Buybacks, often employed to return capital to shareholders and improve financial ratios, have historically been favored for their tax efficiency compared to dividends.

Kolkata Tribunal Special Bench Ruling – Whether an arm's length price adjustment was required to be made in respect of interest free loan granted by the assessee, a non-resident company, to its wholly owned subsidiary in India?

The Delhi High Court in its recent judgment in the case of Concentrix Services Netherlands BV WP (C) 9051/2020 and Optum Global Solutions International BV WP (C) 882/2021 (Taxpayer), ruled that the 10% tax rate on dividends ...

Payments for web-hosting services are in the nature of business income.

The Finance Bill, 2022 (Bill) has not proposed any changes in the base tax rates and the income slabs under the Income-tax Act, 1961 (Tax Act).

Supreme Court of India rules that that Formula One World Championship Limited has a fixed place Permanent Establishment in the Buddh International Circuit, the venue of the Indian Grand Prix.

Recently, India and Cyprus have signed a revised agreement for the avoidance of double taxation and fiscal evasion ("Revised Treaty").

Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited v. CIT holds that payments made to non-resident computer software manufacturers/ suppliers for the resale/use of the software not taxable as Royalty

The Indian Union Budget made changes to direct tax laws that will affect non-resident taxpayers

Recently, the Central Board of Direct Taxes issued a circular clarifying the scope of the indirect transfer provisions to address certain queries raised by stakeholders primarily focussed on fund structures.

Withholding tax is one of the most significant sources of collecting Income Tax under the Indian Income Tax regime.

India and Singapore sign a protocol amending the agreement for avoidance of double taxation with Singapore.

If your business operates across borders, compliance in India is now a moving, overlapping system. What used to be handled separately by legal, HR, and finance teams is now deeply interconnected.

An engineering, procurement and construction contract in India is taxed on the strength of decisions taken before the award: how the scope is divided, which entity signs, where title to equipment passes, and what the employer is told to withhold.

In the current era of globalization of businesses, interdependence among group companies has become more common.