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In its recent decision in SAP Labs India Private Limited vs. the Income Tax Officer, the Supreme Court of India overruled the decision of the High Court of Karnataka in the Softbrands case.

Multinational enterprises across technology, financial services, manufacturing, and healthcare sectors continue to expand their GCC presence in India, supported by favourable policy initiatives. The Union Budget 2025–26 launched a national framework to expand GCCs into Tier-II cities, driving broader geographic reach and deeper capability integration.

Union Budget 2026 marks a subtle yet decisive inflection point in India's transfer pricing framework. Rather than introducing new compliance layers, the Budget focuses on simplifying...

Global Capability Centres (GCCs), also known as Global In-house Centres (GICs) or captive centers, have become a cornerstone of India's IT and IT-enabled services (ITES) sector.

The OECD's final Base Erosion and Profit Shifting (BEPS) report recommends that the first CbC reports should be required to be filed by MNEs for fiscal years starting from 1 January 2016.

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates...

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...

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.

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...

SKP's flagship publication that captures key developments in the areas of Tax and Regulatory.

The safe harbor regime which was initiated by the Central Board of Direct Taxes ("CBDT") in the year 2013 has now taken another leap to the relief of the Indian taxpayers.

As per Indian Tax laws1, payments made to Non-Residents/Foreign Companies for Fees for Technical Services (FTS) and Royalties were liable to tax at the effective tax rate of 10.92%...

Aggrieved by the same, both parties filed an appeal before the Income Tax Appellant Tribunal ("the ITAT"/ "the Tribunal").

The proposed safe harbor from domestic taxation for offshore funds would follow the precedents in UK and other jurisdictions.

The Annual Budget 2024 will be presented in the Monsoon Session of Parliament.

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 2021.

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 April 2023.