The advent of the Digital economy has led to the introduction of various taxation issues. One such issue being creation of a virtual permanent establishment (PE) in a country...

India has seen an unprecedented number of private equity and venture capital investments in the year 2021 - Indian companies raised over US$ 62 billion, across nearly 1200 deals.

The Securities and Exchange Board of India (SEBI) through SEBI (Real Estate Investment Trusts) (Amendment) Regulations, 2024 dated 08 March 2024 (Amendment Regulations)...

The Insolvency and Bankruptcy Board of India ("IBBI") released a discussion paper ("Discussion Paper") (read here) on 4 February 2025...

Indirect transfer controversy has been the most discussed issue in the Indian tax ecosystem. It began when Vodafone International Holdings Ltd acquired an indirect holding in an Indian entity...

Hyatt International Southwest Asia Ltd ("Appellant") is a company incorporated in the United Arab Emirates ("UAE") and is a tax resident UAE under Article 4 of the Agreement between...

India is presently the fifth-largest economy in the world and is predicted to become the third largest economy in 2027 (Financial Year 2028 for India).

本FAQは、2020年社会保障法典（Code on Social Security, 2020）（以下「SSコード」または「本法典」といいます。2025年11月21日施行）および2026年社会保障（中央）規則（以下「SS規則」といいます。2026年5月8日施行）の主要な事項について理解を深めていただくことを目的として作成したものです。

Obligation (in the hands of telecom companies) to withhold taxes under Section 194H of the Income-tax Act, 1961 (IT Act) on discounts given to SIM card distributors has been a matter of long drawn dispute.

On 29 January 2025, the three judge bench of the Hon'ble Supreme Court ("the Court") gave a landmark judgement in the matter of Independent Sugar Corporation Limited v. Girish Sriram Juneja.

On 05 February 2026, the Government of Haryana notified the Haryana Shops and Commercial Establishments (Amendment) Act, 2025 ("Amendment") amending the Haryana Shops...

On 29 August 2025, the Government of Punjab introduced the Punjab Shops and Commercial Establishments (Amendment) Act, 2025, (Amendment)...

The recent decision of Delaware's Chancery court invalidating the grant of performance stock options to Elon Musk awarded by the board of directors of Tesla has reemphasized the nature of duties entrusted with directors.

Recently, the Ministry of Corporate Affairs, vide notification dated 1st December 2025 ("Amendment"), has increased the financial thresholds for classifying companies as "Small Companies" under Section...

In today's globalized economy, outward remittances by Indian residents play a vital role in facilitating financial support for family members abroad, covering education and medical expenses...

Given the competition in consumer products space, various brands resort to comparative advertising to attract consumers.

After a merger, successor corporations may find themselves liable for the criminal actions of their predecessors.

Applicability of Goods and Services Tax (‘GST') on secondment/ deputation/ loaning of employees/ expats is a burning issue in India, resulting in issuance of show cause notices to several...

The Hon'ble Supreme Court of India (Apex Court) has recently pronounced a landmark ruling[ᶦ] on treaty interpretation with a specific reference to Most Favored Nation...

Corporate transactions and their related intricacies have always been a subject of frequent discussions in the corporate world.