India: Corporate Tax

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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.
Article
Taxing The Trust: What India’s REIT And InvIT Tax Reforms Mean For Investors
India’s Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) were designed as tax-efficient ways to invest in income-producing assets through a regulated, transparent structure. That promise remains, but three successive legislative reforms between 2023 and 2026 have changed the tax structure for these business trusts and their investors.
India Tax
SA
Shardul Amarchand Mangaldas & Co
Article
Navigating PE Exits From India: Regulatory Hurdles, Structural Optimisation And Deal Certainty
Private equity exits from India have reached record levels, but converting investment value into liquidity requires careful navigation of regulatory frameworks, tax structures, and strategic route selection. How can sponsors optimise exit readiness throughout the investment lifecycle to maximise deal certainty and preserve optionality across strategic sales, IPOs, secondary transactions, and public market sell-downs?
India Finance
LS
Lakshmikumaran & Sridharan
Article
GCC Operational Playbook: Mitigating Regulatory And Compliance Risks In India
India's global capability centres have evolved from cost-cutting operations into strategic hubs for technology, research, and analytics. Foreign investors establishing GCCs must navigate a complex intersection of company law, foreign exchange regulations, tax compliance, labour requirements, intellectual property protection, and data privacy obligations. Understanding how these legal frameworks interact is essential for building sustainable operations and avoiding costly regulatory missteps.
India Commercial
LS
Lakshmikumaran & Sridharan
Article
Is Your Accounting Software Actually Ready For Corporate Tax Compliance In The UAE?
Most businesses have become comfortable with UAE corporate tax filing by now.  The deadlines are on the calendar, the forms are familiar, and finance teams are well into the rhythm. What fewer businesses have stopped to check is whether the accounting software they're running can actually keep up with what's coming next.  This includes everything from transfer pricing schedules to the phased rollout of e-invoicing.  This guide explains what that readiness actually looks like for finance directors, SME owners, and compliance officers working through UAE corporate tax compliance right now.
Worldwide Technology
IMC Group
Article
The Lien That Binds: Reimbursement Of Salaries To Secondees Treated As Fee For Technical Services
The Delhi High Court has departed from established precedent by ruling that expatriate secondees remain under the control of their seconding entity and retain employment liens, even while working for Indian entities. In Ernst and Young U.S. LLP, the court held that cost-to-cost salary reimbursements for seconded employees constitute Fee for Technical Services under Indian tax law and the India-US tax treaty, overturning the Income Tax Appellate Tribunal's decision that had favored the taxpayer.
India Tax
AP
AZB & Partners
Article
How Zoho Books Handles Cross-Border Consolidation With Multi-Entity Accounting In The GCC
GCC organizations keep expanding the way most successful businesses do. First, a holding company is incorporated in the UAE. It opens a branch in Saudi Arabia. Another entity follows in Bahrain or Qatar. At each stage, the finance team sets up a fresh Zoho Books organization to manage the accounts of that entity. It's a smart, practical choice, and it serves each entity well on its own. A well-planned Zoho Books setup becomes even more valuable as the organization expands across multiple Gulf markets.
Worldwide Technology
IMC Group
Article
Common/consolidated SCN For Multiple FYs/tax Periods Permissible, However, Each Period Forming Part Of Notice Must Satisfy Limitation
The Karnataka High Court has ruled on whether tax authorities can issue a single consolidated show cause notice covering multiple financial years under the CGST Act. While affirming this practice is permissible, the Court established critical limitations regarding time-barred periods and clarified how 'tax period' should be interpreted in the context of Sections 73 and 74.
India Tax
LS
Lakshmikumaran & Sridharan
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