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Transfer pricing regulations adopted by India are based on the arm's length principle which revolves around the concept that the price or margin determined in a controlled transaction...

As the Modi Government 2.0 sets foot into its new term against the backdrop of a massive public mandate, it was expected to address the baggage of promises that remained unfulfilled in the last term.

As we enter 2023, the world is recovering from the pandemic and is well on its way to reaching pre-pandemic level normalcy. India is no different and has recovered swiftly in 2022...

The government vide Notification No. 39/2018 - Central Tax dated 4 September 2018 has made certain key amendments ...

Goods and Services Tax (GST), which is considered the most significant tax reform since independence, proposes to subsume a majority of the indirect taxes prevailing in India and will change the way business is done.

The Union Budget 2026 didn't arrive with the loud fireworks people usually expect. Instead, it delivered something more interesting...

Article 55 of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses states that Taxable Persons are required to file together with their Tax Return...

The UAE introduced the Economic Substance Regulations (ESR) to restrict harmful tax practices, largely in line with Action Plan 5 of the BEPS Project.

In a recent decision1 (pertaining to Financial Year (FY) 2009-10 and FY 2010-112), the Bengaluru Tribunal was dealing with the issues arising from the Double Taxation Avoidance Agreement...

Macrotech Developers Limited (Known by the brand name ‘Lodha' and hereafter referred to as the ‘taxpayer') is an Indian company engaged in the business of building and developing residential and commercial properties.

The Hon'ble Finance Minister chaired the milestone 50th GST Council meeting in New Delhi. The meeting dealt with long-pressing issues, including the taxability of online gaming...

The concept of ‘Secondary Adjustment' was introduced in Finance Act 2017 by introducing new Section 92CE in the Indian Income Tax Act to align transfer pricing provisions with international best practices.

The UAE introduced the Economic Substance Regulations (ESR) to restrict harmful tax practices, largely in line with Action Plan 5 of the BEPS Project.

Over the years, Related Party Transactions (RPT) have become a key focus area for the board of directors, not only from a tax perspective but also to improve corporate governance.

Cabinet Decision No. (74) of 2023 on the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures (New Executive Regulation) was issued...

The Finance Act, 2018 has introduced a new section 112A in the Income Tax Act, 1961 (the Act) which provides for taxation of long-term capital gains arising from transfer ...

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 March 2025.