319 results found

The tax challenges of digitalisation of economy have been the cornerstone of debate at the Organisation for Economic Co-operation and Development ("OECD") level since 2015.

The 2026 decision of the Supreme Court in the Tiger Global-Flipkart tax case constitutes to be a landmark development in the international tax law of India

The Mumbai Bench of the Income-tax Appellate Tribunal (the ‘ITAT') in Sky High Appeal XLIII Leasing Company Limited (‘Taxpayer') delivered a significant ruling in favour of the appellant...

The Swiss Federal Supreme Court recently gave an important decision denying treaty relief on dividend payouts in a derivative instrument structure.

The interest payable to a non-resident by an Indian borrower is taxable in the hands of such non-resident in India ...

The Asssessee , was established in Saudi Arabia and is certified to be a tax resident in Saudi Arabia for the purposes of India-Saudi Arabia DTAA (‘the Treaty').

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...

To demonstrate India's commitment to the BEPS Action Plans, the Indian Finance Act, 2016 has adopted OECD's framework and the revised transfer pricing documentation and CbC reporting is made effective...

In this edition, we have analyzed the recent decision of the Income-tax Appellate Tribunal in the case of General Motors Company USA, affirming the eligibility of US based Limited Liability Companies to avail benefits under the India-USA Double Taxation Avoidance Agreement.

Further, Mauritius exempts taxation of capital gains under its domestic tax law.

In legal terms, the Most Favored Nation (MFN) clause in international trade agreements mandates that a country must treat all its trading partners equally...

Hon'ble Finance Minister, in her budget speech had proposed to abolish the much-abhorred dividend distribution tax "DDT" on companies/mutual fund.

With the increasing globalization, cross-border transactions are integral to modern business strategy.

In a move to reduce the pending litigations, the Union Budget 2019 had proposed 'Sabka Vishwas'scheme under indirect taxes. The said scheme turned out to be a huge success

Shell Global Solutions International BV ("the Taxpayer") is a Dutch Company which rendered services to an Indian company.

The tax officer however held that Guarantee Money paid to non-resident sports association is in relation to the matches played in India and attracts withholding of tax under section 194E of the IT Act.

On 24 April 2017, the Apex Court upheld the decision of the Delhi High Court in the case of Formula One World Championship Limited v CIT, ...