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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.

Salary Taxation Revamped Under Indian Income-Tax Rules | Modernising Perquisites And Allowances

The draft Income-tax Rules, 2026 (New Rules) have been released by the Government of India as part of the transition to the Income-tax Act, 2025 (New Act). Currently open for stakeholder consultation, the New Rules are proposed to come into effect from 1 April 2026.

KC

Khaitan & Co LLP

Tiger Roars, Tax Uncertainty Soars! – The Ultimate "Upside Down" Of International Tax Jurisprudence In India

In the first two parts of this series of articles, the authors critically examined the decision in Tiger Global (Supra), including the key findings of all the relevant authorities; implications; and the way forward.

AP

AZB & Partners

ITAT Denies Depreciation On Artificial Goodwill Created Upon Intra-group Amalgamation

The Hon'ble Pune Tribunal in case of Aptara Technologies Private Limited v. DCIT has held that depreciation on goodwill arising pursuant to an intra-group amalgamation is not allowable.

AC

Aurtus Consulting LLP

Union Budget 2026-2027: Transforming India's Electronics Manufacturing and Export Landscape

The Union Budget 2026 marks a significant milestone for India's electronics manufacturing sector, introducing a comprehensive policy framework aimed at positioning the country as a global electronics manufacturing...

AP

AK & Partners

Building The World's Back-End: How Union Budget 2026-2027 Accelerates India's Global Cloud And Data Centre Infrastructure Leadership

AP

AK & Partners

Union Budget 2026-27: Strengthening Certainty Simplifying Compliance And Using Tax Policy As A Strategic Lever

KS

King, Stubb & Kasiva

Budget 2026: A Structural Reset Of India's Transfer Pricing Framework

NP

Nexdigm Private Limited

Capital Appreciation On Conversion Of OCRPS Into Equity Shares Not Taxable Under Section 56(2)(x)

AC

Aurtus Consulting LLP

High Court Holds That The Transfer Of Business As A Going Concern Is Not A Taxable Supply Under GST, Recognises Such Transfer Of Business Between Two Distinct GST Registrations Of The Same Legal Entity, And Permits Transfer Of Unutilised Input Tax Credit

AC

Aurtus Consulting LLP

Has The Hydra Of Post Sale Discounts Under GST Finally Been Subdued?

NP

Nexdigm Private Limited

A Sectoral Take On Union Budget 2026: The Indirect Tax Story

NP

Nexdigm Private Limited

Budget 2026-2027 Analysis- Tax Exemption And TDS Removal On Interest Awarded By Motor Accident Claims Tribunal (MACT) To Natural Persons

AP

AK & Partners

Taxation Of Stock-in-Trade In Amalgamations: The Jindal Equipment Case And Its Implications

LP

Legitpro Law

Andhra Pradesh HC Ruling On Transfer Of Business As Going Concern

AC

Aurtus Consulting LLP

Consent Managers Are India's Next Big Opportunity: Here's The FAQ You Need

AP

AK & Partners

Decoding The Information Technology (Intermediary Guidelines And Digital Media Ethics Code) Amendment Rules, 2026: Implications And Required Actions

India Media & IT

J

JSA

India's Union Budget 2026 27: An Emerging ESG And Climate Roadmap

India Commercial

DD

Dhir & Dhir Associates

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

HA

HSA Advocates

Key Amendments To The External Commercial Borrowing Regime Under The 2026 Borrowing And Lending Regulations

J

JSA

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Related Country Guides

Tax Treaties

Delhi ITAT Allows DTAA Benefit On DDT; Caps DDT At 10% Under Indo-Japan DTAA

The Hon'ble Delhi Income Tax Appellate Tribunal (hereinafter referred to as ‘Delhi ITAT') in the case of Mitsui Kinzoku Components India Pvt. Ltd. v. CIT (Appeals)...

AC

Aurtus Consulting LLP

PE Loss Set Off Against ECB Interest Allowed: Abu Dhabi Commercial Bank v. DCIT

Abu Dhabi Commercial Bank ("Assessee") is a UAE -headquartered bank and UAE tax resident with a Permanent Establishment ("PE") in India, extended External Commercial Borrowings ("ECBs")...

A

Acuity Law

Tax Residency Abroad – Not Just A Game Of Days Spent Outside India!

In a landmark ruling with far‑reaching implications for high‑net‑worth individuals and globally mobile Indian entrepreneurs, the Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that Mr. Binny Bansal...

NP

Nexdigm Private Limited

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

R & D Law Chambers LLP

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

HA

HSA Advocates

Tiger Global: Redefining Treaty Protection 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

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Income Tax

Salary Taxation Revamped Under Indian Income-Tax Rules | Modernising Perquisites And Allowances

The draft Income-tax Rules, 2026 (New Rules) have been released by the Government of India as part of the transition to the Income-tax Act, 2025 (New Act). Currently open for stakeholder consultation, the New Rules are proposed to come into effect from 1 April 2026.

KC

Khaitan & Co LLP

Tiger Roars, Tax Uncertainty Soars! – The Ultimate "Upside Down" Of International Tax Jurisprudence In India

In the first two parts of this series of articles, the authors critically examined the decision in Tiger Global (Supra), including the key findings of all the relevant authorities; implications; and the way forward.

AP

AZB & Partners

Strategic Government Incentives For Global Capability Centres In Tier 2 Cities: A Real Estate And Regional Development Perspective

India's Global Capability Centre (GCC) ecosystem is now matured beyond a ‘space-to-watch'. Multinational corporations now operate fairly large centres managing engineering, analytics, compliance, and strategic operations from Indian cities.

India Real Estate

KS

King, Stubb & Kasiva

ITAT Denies Depreciation On Artificial Goodwill Created Upon Intra-group Amalgamation

AC

Aurtus Consulting LLP

Union Budget 2026-2027: Transforming India's Electronics Manufacturing and Export Landscape

AP

AK & Partners

Union Budget 2026-27: Strengthening Certainty Simplifying Compliance And Using Tax Policy As A Strategic Lever

KS

King, Stubb & Kasiva

Budget 2026: A Structural Reset Of India's Transfer Pricing Framework

NP

Nexdigm Private Limited

Capital Appreciation On Conversion Of OCRPS Into Equity Shares Not Taxable Under Section 56(2)(x)

AC

Aurtus Consulting LLP

Tax Treatment Of Non-Compete Fees: Supreme Court Brings Long-Awaited Clarity

India Litigation

KC

Khaitan & Co LLP

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Transfer Pricing

Building The World's Back-End: How Union Budget 2026-2027 Accelerates India's Global Cloud And Data Centre Infrastructure Leadership

India's data centre and cloud infrastructure sector is experiencing unprecedented growth, driven by explosive data generation, digital transformation across industries, and fiscal incentives introduced in the Union Budget...

AP

AK & Partners

Budget 2026: A Structural Reset Of India's Transfer Pricing Framework

If Budget speeches were films, Budget 20261 would be the director's cut — fewer special effects, tighter editing, and a clearer narrative. Without resorting to sweeping policy overhauls...

NP

Nexdigm Private Limited

Highlights - ECONOMIC SURVEY 2026

The Indian Economic Survey presents a detailed analysis of our economy's performance during FY 2025–26, reaffirming that India stands for stability...

Worldwide Strategy

AC

Aurtus Consulting LLP

Transfer Pricing And Characterization Of An Entity : Netflix Entertainment Services India LLP v. Deputy Commissioner Of Income Tax

A

Acuity Law

Economic Survey 2026 - Highlights

AC

Aurtus Consulting LLP

Budget 2026 – A Structural Reset Of Safe Harbour Provisions And Fast Track APA For IT Services

NP

Nexdigm Private Limited

Yearly Rewind: Tax 2025

A

Acuity Law

India Economic Survey 2026

AC

Aurtus Consulting LLP

Union Budget 2026

I

CMS INDUSLAW

See more

Corporate Tax

Building The World's Back-End: How Union Budget 2026-2027 Accelerates India's Global Cloud And Data Centre Infrastructure Leadership

India's data centre and cloud infrastructure sector is experiencing unprecedented growth, driven by explosive data generation, digital transformation across industries, and fiscal incentives introduced in the Union Budget...

AP

AK & Partners

How To Choose Between Mainland And Free Zone Structures Based On Tax And Compliance Frameworks

For founders and boards, establishing a business in the UAE is no longer driven by speed, licence cost, or promotional incentives alone.

Worldwide Commercial

IMC Group

Aurtus - India Union Budget 2026 – Snapshot & Key Highlights

Comprehensive review of the FEMA (Non-debt Instruments) Rules, 2019 proposed...

AC

Aurtus Consulting LLP

Minimum Alternate Tax (MAT) Amendments In Union Budget 2026 – A Critical Analysis

NP

Nexdigm Private Limited

India Union Budget 2026

AC

Aurtus Consulting LLP

Union Budget 2026

A

Acuity Law

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

India Commercial

Ka

Khurana and Khurana

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

R & D Law Chambers LLP

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

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Latest Videos

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Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (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

Denial Of Depreciation On Goodwill - Beginning Of A New Saga!! Part-1 (Video)

VA

Vaish Associates Advocates

Basic Concepts Of Transfer Pricing (Video)

AL

Amicus Legal

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