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  • Article

    India-S'pore Tax Treaty: Anomalies Need To Be Dealt With

    THESE are taxing times indeed! The global shift on clamping down on base erosion/profit shifting has the recently amended India-Mauritius tax treaty to add to its list.
    IndiaTax
    Nishith Desai Associates
    Nishith Desai Associates
  • Article

    Protocol For Amendment Of Indo-Mauritius Double Taxation Avoidance Treaty

    Mauritius, with regard to India, has been considered as one of the most favourable tax benefit countries.
    IndiaTax
    Solomon & Co. Advocates & Solicitors
    Solomon & Co. Advocates & Solicitors
Article

Protocol To India-Mauritius Tax Treaty Notified: Principal Purpose Test Now In Force

On 13 October 2026, the Government of India notified the protocol amending the India-Mauritius tax treaty (Protocol) which was signed on 7 March 2024 (Notification)1. As per the Notification, the Protocol entered into force on 10 August 2026, pursuant to which all transactions undertaken on or after 10 August 2026 will be subject to the Principal Purpose Test (PPT).
IndiaTax
Khaitan & Co.
Khaitan & Co.
  • Article

    Tax Trends - Volume 3 Issue 1 Apr-Jun 2017

    We are happy to present you the latest edition of Tax Trends, SKP's Direct Tax Newsletter. This edition covers the period from April to June 2017.
    IndiaTax
    Nexdigm Private Limited
    Nexdigm Private Limited
  • Article

    Amendment In Mutual Agreements Procedure (MAP) Rules - A Taxpayer's Tool Reinvented

    Mutual Agreements Procedure (MAP) is a model or mechanism available to taxpayers to resolve disputes that have arisen due to double taxation.
    IndiaTax
    AMLEGALS
    AMLEGALS
  • Article

    The Circular On BPO Taxation May Be Withdrawn

    Earlier this year, Central Board of Direct Taxes, India ("CBDT") issued Circular no. 1 of 2004 ("Circular"), on taxation of the profits made by non-resident companies engaged in BPO activities.
    IndiaTax
    Nishith Desai Associates
    Nishith Desai Associates
  • Article

    What You Need To Know About India's 2017-18 Budget - A Global Investors' Perspective

    India's 2017-18 Budget is mostly populist with a big focus on infrastructure and rural development.
    IndiaTax
    Withers LLP
    Withers LLP
  • Article

    CBDT Clarifies That Cyprus Shall Not Be A Notified Jurisdictional Area With Retrospective Effect From 1 November 2013

    The GOI had introduced Section 94A in the Income Tax Act, 1961 to discourage transactions between taxpayers and persons located in a NJA that does not engage in effective exchange of information...
    IndiaTax
    Nexdigm Private Limited
    Nexdigm Private Limited
  • Article

    Expatriate Tax And Regulatory Issues And Best Practices In India

    Movement of expatriates cross borders potentially creates several tax and regulatory issues.
    IndiaTax
    Shah V G & Co.
    Shah V G & Co.
  • Article

    India And Korea Agreed To Sign MOU To Avoid Double Taxation

    There is a welcome step for business houses of India and Korea that soon burden of double taxation will vanish.
    IndiaTax
    AMLEGALS
    AMLEGALS
  • Article

    India Signs The Multilateral Instrument Under The BEPS Project; A New Era Dawns In International Taxation

    India joined hands with 68 countries in signing the Multilateral Instrument (MLI) at a recently concluded ceremony in Paris on 7 June.
    IndiaTax
    Nexdigm Private Limited
    Nexdigm Private Limited
  • Article

    Is Offshore Offshore Enough? Recent Indian Supreme Court Tax Decision Impacts Global M&A Which Derive Substantial Value From India

    Cross-border M&A transactions routinely involve offshore holding structures. A typical exit involves selling shares in a foreign holding company whose value is substantially derived from operating businesses in another jurisdiction, such as India.
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Madras High Court Decides Cyprus' Fate - Upholds The Validity Of Notification Of Cyprus As A 'Notified Jurisdictional Area'

    It is peculiar to note that the tax authorities have challenged non-withholding of tax even when the transaction resulted in a capital loss to the Cypriot seller and thus, no taxable income arose in the hands of the Cypriot seller.
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Revised India-Singapore Tax Treaty: Decoding The Third Protocol

    Pursuant to the signing of the third protocol (Protocol) amending the India-Singapore Tax Treaty (Treaty) on 30 December 2016, the text of the Protocol has now been officially released...
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Seminal Decision Of The Delhi High Court On Constitution Of Service Permanent Establishment

    The Delhi High Court vide recent judgment in the case of Clifford Chance Pte Ltd ("taxpayer") has recorded illuminating findings on the issue of constitution of Service Permanent Establishment ("PE"), which will have significant bearing on assessment of tax positions taken by foreign taxpayers.
    IndiaTax
    Vaish Associates Advocates
    Vaish Associates Advocates
  • Article

    Shocker For India Citizen Overseas – Major Changes On Tax Residency Laws May Adversely Impact Indian Citizens Working Overseas

    Finance Minister in Budget 2020 has made some major changes to tax residency laws in India. The tax residency of a person was determined based on his/her stay in India (number of days).
    IndiaTax
    Nexdigm Private Limited
    Nexdigm Private Limited
  • Article

    Supreme Court Has Stayed Order Passed By Delhi High Court In Case Of Tiger Global International Holdings

    The matter decided by Hon'ble Delhi High Court in the case of Tiger Global International III Holdings versus The Authority for Advance Ruling dated 28.08.2024...
    IndiaTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    The Indian Income Tax Department Follows You… Wherever You Go

    The tax authorities in India are now attempting to tax gains on sale of offshore holding companies of Indian entities.
    IndiaTax
    ALMT Legal
    ALMT Legal
  • Article

    Reset & Restart-India's Changing Tax Tides

    By way of a quick round-up, set out below are few key tax changes that will be / are proposed to be effective from 1 April 2017.
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    DENIAL OF TAX TREATY BENEFITS- ARE GRANDFATHERED INVESTMENTS FAIR GAME?

    In light of the aforementioned, the AAR analyzed the purported role of the Mauritian company i.e. Bidvest in the joint venture.
    IndiaTax
    Shardul Amarchand Mangaldas & Co
    Shardul Amarchand Mangaldas & Co
  • Showing 41–60 of 319 results

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