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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Tiger Global Ruling: Does GAAR Override Tax Treaties And What Is The Way Forward?

The Tiger Global judgment arises from a specific factual context, its reasoning reflects a broader doctrinal move towards an arrangement-centric analysis that weakens traditional assumptions around treaty primacy and grandfathering...

R & D Law Chambers LLP

Aurtus Flash Alert - Hon'ble Gujarat High Court Ruling On Denial Of Refund Of Unutilised ITC Upon Amalgamation

M/s Alstom Transport India Limited Vs Additional Commissioner, CGST and Central Excise (Appeals) & Ors. [SCA No. 11025 of 2025 dated January 23, 2026.

AC

Aurtus Consulting LLP

Union Budget 2026: Key Reforms In GST, Infrastructure, Manufacturing & Textiles

The Union Budget 2026 has introduced significant changes with wide-ranging implications. Our experts at Lakshmikumaran & Sridharan Attorneys have analysed these announcements in detail.

LS

Lakshmikumaran & Sridharan

Union Budget 2026

Units in an International Financial Services Centre (IFSC) and Offshore Banking Units (OBUs)...

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CMS INDUSLAW

Union Budget 2026: Indirect Tax Analysis

AP

Argus Partners

Budget Reactions - Lakshmikumaran And Sridharan Attorneys - Taxation

LS

Lakshmikumaran & Sridharan

Union Budget 2026 - Direct Tax Proposals

KC

Khaitan & Co LLP

Union Budget 2026 - Indirect Tax Proposals

KC

Khaitan & Co LLP

RPV Legal's Primer On Union Budget 2026–27

RL

RPV Legal

The Supreme Court Of India's Judgement In Tiger Global: Jarring Way Ahead For India-Mauritius Tax Treaty

HA

HSA Advocates

CERC Provides Framework For Adjustment Of Financial Impact Due To Change In The GST Rate Of Coal And Abolition Of Compensation Cess On Coal.

Sagus Legal

Pre-Budget Expectations

LS

Lakshmikumaran & Sridharan

Tiger Global: Redefining Treaty Protection In India

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CMS INDUSLAW

Tax Street – December 2025

NP

Nexdigm Private Limited

Year In Review: 10 Indian Competition Law Judgments That Mattered

India Anti-trust

SA

Shardul Amarchand Mangaldas & Co

MeitY Unveils India AI Governance Guidelines

India Technology

SR

S.S. Rana & Co. Advocates

F&M - Dispute Resolution & ADR - Highlights 2025

India Litigation

Fox & Mandal

RBI Releases FEMA 2026 Export-Import Trade Regulations: What Businesses Need To Know

India International

LS

Lakshmikumaran & Sridharan

Moving Towards Responsible And Ethical Use Of AI: Analysis Of India's Proposed AI Bill, 2025

India Technology

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LexOrbis

See more

Related Country Guides

Tax Treaties

Tiger Global Ruling: Does GAAR Override Tax Treaties And What Is The Way Forward?

The Tiger Global judgment arises from a specific factual context, its reasoning reflects a broader doctrinal move towards an arrangement-centric analysis that weakens traditional assumptions around treaty primacy and grandfathering...

R & D Law Chambers LLP

The Supreme Court Of India's Judgement In Tiger Global: Jarring Way Ahead For India-Mauritius Tax Treaty

The Supreme Court of India's judgement in the matter of the Authority for Advance Rulings (Income Tax) & Ors. v. Tiger Global International Holdings marks a decisive turning point in India's approach to treaty-based tax planning, particularly under the India–Mauritius Double Taxation Avoidance Agreement ("DTAA").

HA

HSA Advocates

Tiger Global: Redefining Treaty Protection In India

The evidentiary value of a Tax Residency Certificate ("TRC") as sufficient proof of tax residency for the purposes of claiming benefits under a Double Taxation Avoidance Agreement ("DTAA") has been a subject of prolonged judicial and legislative debate in India.

I

CMS INDUSLAW

From Vodafone To Tiger Global — A Constitutional Reset

India Commercial

IL

IndiaLaw LLP

Legal Case Analysis: Tiger Global - Flipkart Tax Dispute

LP

Legitpro Law

Supreme Court Ruling In Case Of Tiger Global: Key Observations And Takeaways

AC

Aurtus Consulting LLP

Tiger Global After GAAR Treaty Shopping Tax Residency Certificates And What Investors Must Show

LP

Legitpro Law

Bombay High Court Resolves The DDT-DTAA Controversy: Treaty Rate Held Applicable Notwithstanding Domestic Levy Mechanism

LS

Lakshmikumaran & Sridharan

Tiger Global Before The Supreme Court: Redefining The Limits Of Treaty Protection, AAR Jurisdiction And Investor Certainty

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King, Stubb & Kasiva

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Income Tax

Union Budget 2026

Units in an International Financial Services Centre (IFSC) and Offshore Banking Units (OBUs)...

I

CMS INDUSLAW

Budget Reactions - Lakshmikumaran And Sridharan Attorneys - Taxation

The 2026 Budget has introduced significant changes that will impact various aspects of taxation. Our experts at Lakshmikumaran & Sridharan Attorneys have analysed these announcements and their implications.

LS

Lakshmikumaran & Sridharan

Union Budget 2026 - Direct Tax Proposals

No changes have been proposed in the Finance Bill, 2026 (Bill) on the personal and corporate income tax rates.

KC

Khaitan & Co LLP

The Supreme Court Of India's Judgement In Tiger Global: Jarring Way Ahead For India-Mauritius Tax Treaty

HA

HSA Advocates

Tax Street – December 2025

NP

Nexdigm Private Limited

Legal Case Analysis: Tiger Global - Flipkart Tax Dispute

LP

Legitpro Law

Supreme Court Ruling In Case Of Tiger Global: Key Observations And Takeaways

AC

Aurtus Consulting LLP

The New Income Tax Act 2025

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Should You Set Up An Entity In GIFT City

KS

King, Stubb & Kasiva

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Transfer Pricing

Union Budget 2026

Units in an International Financial Services Centre (IFSC) and Offshore Banking Units (OBUs)...

I

CMS INDUSLAW

Union Budget 2026 - Direct Tax Proposals

No changes have been proposed in the Finance Bill, 2026 (Bill) on the personal and corporate income tax rates.

KC

Khaitan & Co LLP

Litigation-Proof Cross-Border Tax & FDI Structuring Strategies: A Practical India Entry Playbook For Mid-Sized Groups

This playbook offers a practical framework for mid-sized global groups entering India, covering capital structuring, treaty outcomes, PE defence, cross-border payments, GST treatment, and TP governance.

R & D Law Chambers LLP

Understanding The Nuances Of Taxation Aspects For Cross Border Transactions In India

AA

Ahlawat & Associates

Tax Street – November 2025

NP

Nexdigm Private Limited

India GCC Playbook: Structuring Global Capability Centres, Managing Compliance And Avoiding Pitfalls For Foreign Investors

India Government

LP

Legitpro Law

Global Capabilities Centres(GCCs): Navigating U.S. Immigration Barriers Through Offshore Talent Hubs Part 1- Direct Tax

India Immigration

KC

Kochhar & Co.

India Direct Tax Handbook 2025: Corporate Tax, Transfer Pricing, GAAR, Litigation & Special Regimes

R & D Law Chambers LLP

Transfer Pricing Framework And Compliance Obligations For Offshore Subsidiaries In India

LP

Legitpro Law

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Corporate Tax

UAE Economic Substance Regulations: 2024 Amendments And Strategic Implications For Indian Enterprises

In September 2024, the UAE government took a major step by issuing Cabinet Decision No. 98 thus fundamentally changing how Economic Substance Regulations (ESR) apply to businesses in UAE.

India Commercial

Ka

Khurana and Khurana

India Direct Tax Handbook 2025: Corporate Tax, Transfer Pricing, GAAR, Litigation & Special Regimes

Income tax is a tax levied and charged on individuals and entities based on their income or profits, in accordance with the provisions of the Income Tax Act, 1961.

R & D Law Chambers LLP

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

For offshore subsidiaries operating in India, transfer pricing compliance is not an optional exercise — it is a statutory requirement under the Income Tax Act, 1961.

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Choosing The Right Business Structure In India: Private Limited Company vs LLP vs Partnership Firm – A Comprehensive FAQ

India Commercial

RA

R. Arora & Associates

One Person Company v/s Limited Liability Partnership

AL

Aarna Law

GST On Legal Services & Advocate Fees Explained

V

Vakilsearch

Cross-Border Joint Ventures: 5 Legal Risks And How To Avoid Them

India Commercial

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Cross-Border Tax Digest - Global Updates & Key Rulings

SA

Solique Advisors

Analysis Of Taxes And Modern Organizations

Ka

Khurana and Khurana

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Latest Videos

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Limitation Period For Issuing A Notice U/s 148 Of The Income Tax Act, 1961 For AYs Upto 2021 (Video)

SL

Shraff Legal Advocates

Analyzing Budget 2022 (Video)

NP

Nexdigm Private Limited

Tax Issues In M&A Earn Outs With Ritu Shaktawat (Video)

KC

Khaitan & Co LLP

Faceless Assessments - Laudable Initiative But Riddled With Challenges (Part-II) (Video)

VA

Vaish Associates Advocates

Transfer Pricing Policy Formulation (Video)

AL

Amicus Legal

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