India: Tax Treaties

Explore key Indian tax rulings on FDI policy amendments for land-border countries, share buyback taxation under section 56(2)(x), tenancy rights in property redevelopment, and transfer pricing safe harbour rules. Discover how recent tribunal decisions impact corporate restructuring, foreign exchange compliance, and depreciation on goodwill from intra-group amalgamations.

For more than two decades, offshore holding structures using Mauritius and other treaty jurisdictions have been a staple of foreign investment into India, particularly for venture and private equity funds.

For NRIs managing wealth across borders, taxes are often the single biggest hurdle on returns.