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Tribunal holds that "advertisement airtime" cannot be classified as "goods" as its use cannot be separated from the owner of the television channel on which it is broadcasted.

One of the most important aspects of a treaty-based law or Double Taxation Avoidance Agreement (DTAA) is the existence of a Permanent Establishment (PE).

The debatable principle of tax righteousness is not new, this contentious concept has always been a topic of some persuasive deliberations in the past, when it comes to the principles of tax management...

The double tax avoidance arrangement between India and Mauritius ("India-Mauritius DTAA") was amended through the protocol ("Protocol") earlier this month.

In a landmark ruling with far‑reaching implications for high‑net‑worth individuals and globally mobile Indian entrepreneurs, the Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that Mr. Binny Bansal...

Over the last few years, India has become the preferred location for Global Capability Centres. Multinationals from the United States, Europe, Japan and Australia are setting up large captive units in Bengaluru, Hyderabad, Pune, Chennai and the Delhi NCR region, and these units now do much more than back-office support. They run product engineering, analytics, cybersecurity, finance operations, risk functions and, increasingly, AI and research work.

Over the past few years India has emerged as one of the fastest developing country and has witnessed upsurge in the economic activities on the back of significant influx of foreign investments coupled with technological collaborations.

The taxpayer was a partnership firm providing international accounting and advisory services to its clients in India and abroad.

Businesses are currently dealing with a multitude of issues as a result of the measures taken to stop the global spread of the COVID-19.

The Tiger Global judgment arises from a specific factual context, its reasoning reflects a broader doctrinal move towards an arrangement-centric analysis that weakens traditional assumptions around treaty primacy and grandfathering...

This insight explores the intricate process of attributing profits to Permanent Establishments, a vital topic for multinational corporations in today's global economy.

We are happy to present you with the latest edition of Tax Trends, SKP's Direct Tax Newsletter. This edition discusses developments from October to December 2016.

This article examines the specific amendments made in the Indian tax laws in response to the BEPS action plans and their impact on the Indian taxation landscape.

The Supreme Court of India's judgement in the matter of the Authority for Advance Rulings (Income Tax) & Ors. v. Tiger Global International Holdings marks a decisive turning point in India's approach to treaty-based tax planning, particularly under the India–Mauritius Double Taxation Avoidance Agreement ("DTAA").

'Digital Economy' is based on digital computing technologies. It constitutes of various evolving business models such as e-commerce, online advertising, app stores, online payments modes and social media.

India-USA sign historic, reciprocal Foreign Account Tax Compliance Act, ("FATCA") agreement to fight black money menace.

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 January 2026.