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The Indian real estate sector has attracted investments from numerous quarters, including offshore jurisdictions. Offshore funds have led the pack of investors by utilising tax efficient structures spanning across jurisdictions.

The Paradise Papers, just like the earlier Panama papers, give ordinary people a glimpse into the parallel world.

The resources of a business such as technology, copyright, trademarks and other IP are the building blocks of Brand Value. Knowledge of the value contribution of these resources and the linkages

The Alternative Investment Funds (AIF) industry has witnessed tremendous growth in the last decade on the back of quality active fund managers and investors seeking diversification beyond traditional investment options.

The Supreme Court’s decision in Darubai & Anr. v. Kamalabai & Ors. marks an important reaffirmation of one of the foundational principles governing succession under the Hindu Succession Act, 1956 (“HSA”)...

For NRIs managing wealth across borders, taxes are often the single biggest hurdle on returns.

This write up delves upon some of the deeper underlying aspects of ‘margin money'. It also discusses the effect of moratorium under the Insolvency and Bankruptcy Code on such transactions.

The insolvency resolution process in India has in the past elaborated the simultaneous operation of several statutory instruments.

Recently, the NCLT refused to sanction a scheme of amalgamation between AJL and GIPL on the ground that the scheme was designed purely for the avoidance of tax and was not in the public interest.

India's financial services industry has long operated in a grey zone where investment advice and product sales intertwined, creating inherent conflicts of interest. SEBI's Investment Advisers Regulations, 2013 sought to address this structural flaw by establishing a formal framework that separates advisory services from distribution activities, ensuring investors receive unbiased guidance rather than commission-driven recommendations.

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (‘Act') received the assent of the President on 26 May 2015...

The business of granting loans in India is subject to nuanced regulation by the RBI.

For most individuals, a simple Will suffices to outline how assets should be distributed. But for high-net-worth individuals (HNIs), wealth is rarely straightforward.

Institutional arbitration has rapidly emerged as the globally preferred mechanism for resolving complex and high stakes disputes that demand confidentiality, expert decision-making, and expedited resolutions.

At a time when more Asian families are building wealth across multiple countries, protecting that wealth has become just as important as growing it. Many successful families today manage businesses, investments, and properties across countries while they plan for future generations living around the world. When assets, businesses, and future generations are spread across different jurisdictions, choosing the right legal structure becomes an important part of long-term wealth planning.

In Indian private wealth planning, dying without a will is often treated as a harmless omission. In reality, it creates a legal vacuum where statutory rules replace personal and emotional judgments, and courts are left to resolve what clarity could have prevented.

Recently, on December 21, 2016, the "CBDT" released a circular containing responses to questions raised by various stakeholders in the context of the applicability of the indirect transfer provisions...