The issue of attribution of income to a taxable presence of an entity in another State, or Permanent Establishment (PE), has been the subject of considerable controversy over the last several years.

Certain kinds of income which are deemed to accrue or arise in India are provided under the provisions of Section 9(1)(i) of Income-tax Act,

Litigation funding is growing rapidly with the emergence of new funds and wealthy individuals willing to back cases in an ever-expanding number of jurisdictions, including in the US and the UK. It is enabling claims to be brought by private individuals and small to medium sized companies with limited resources.

The following summarizes recent legal developments of note affecting the mutual fund/investment management industry:

First of all, it was stated by the speakers that the headline includes different subjects from e- commerce platforms (Online Dispute Resolution (ODR)) to remote hearings also along with new technologies (such as blockchain and AI).

Banking and finance lawyers claim that, in general, the market is improving and that there are currently good opportunities for law firms.

The European Union (the EU) is the name now commonly given to the formal association of 25 European countries, or Member States, and is used to describe the geographical area covered by those countries as well as the abstract concept of the association. The establishment and operation of the EU is based on inter-governmental treaties by means of which the Member States have granted certain powers and functions to centralised EU institutions of which the most important are the European Commission

In 2026, the definition of a top law firm in Nigeria and Africa has undergone a change. The era when prestige rested solely on leather-bound libraries, intimidating boardrooms, and senior partners who never answered emails...

‘AI can be a valuable tool, and at the same time, it calls for a measured and vigilant approach.’ Few professions have had greater reasons to heed the recent words of Pope Leo XIV than law, with a clutch of major firms finding themselves in AI-related hot water in recent months.

On 6 February 2013, the UK Financial Services Authority ("FSA") (as the FCA was then known) published a Final Notice recording its detailed findings that RBS had "undermined the integrity of LIBOR"...

A review of the treatment in Mauritius, the United States and the European Union of the offence of insider trading confirms the contrasting approaches which these jurisdictions have adopted on the issue...

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

Please find below details of some of the notable transactions on which Maples and Calder, the Maples Group's law firms in Asia, have recently advised...

Our Global Tax Policy and Controversy (TPC) Group at A&M Tax is pleased to present the first edition of the A&M Tax Policy Quarterly Outlook (Q4 2025), providing insights for the period from October to December 2025.

Managing partners in Madrid say that, given the revival in the Spanish economy, firms have to take this opportunity to reinvent the way they do business.

Tokenization is the process of creating an asset, or a digital record of an asset, by issuing a blockchain-based token. It is gaining momentum at institutional and governmental levels...

The Nigerian energy sector harbors a powerful yet invisible force: the Shadow Director. Operating beyond formal boardroom appointments, these figures wield massive influence over corporate decisions...

What are the emerging threats and opportunities of Britain's post-Brexit relationship with the EU? And, what does the UK's departure from the European Union mean for you and your business?

Exactly how the international business of Spanish and Portuguese law firms will be impacted by Brexit is, as yet, unclear.

This paper examines emerging arbitration and dispute trends in the gas sector, the enforcement challenges faced when striving to enforce arbitral awards against state entities and national oil companies, and lessons from landmark international cases.