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Tax Law and International Tax Law

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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.

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

In a significant and precedent-setting ruling, the Bombay High Court has settled the long-standing controversy concerning the applicability of tax treaty protection to Dividend Distribution Tax (‘DDT')...

LS

Lakshmikumaran & Sridharan

UPCOMING WEBINAR: Decoding India's Union Tax Budget 2026 – Global Implications For Businesses And Investors

Please join Aurtus Consulting LLP for their upcoming webinar.

AC

Aurtus Consulting LLP

GIFT City: India's Tax And Repatriation Revolution For Global Capital: A 2026 Perspective

GIFT City stands as India's boldest experiment in financial globalization, reimagining Gujarat's IFSC as a Singapore-style hub free from mainland tax drags and repatriation hurdles.

KS

King, Stubb & Kasiva

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

The Supreme Court's decision in Authority for Advance Rulings v. Tiger Global International Holdings marks one of the most consequential moments in India's international tax jurisprudence since Vodafone.

KS

King, Stubb & Kasiva

Supreme Court Denies India-Mauritius Tax Treaty Benefit For Tiger Global, Rejects Grandfathering Protection Under GAAR

KC

Khaitan & Co LLP

Supreme Court Rules On Taxability Of Capital Gains In India – Denies Mauritius Tax Treaty Benefits And GAAR Grandfathering Protection

AP

AZB & Partners

Supreme Court Upholds Revenue's Right To Tax Tiger Global's Flipkart Exit Gains

NP

Nexdigm Private Limited

Supreme Court Denies Tax Treaty Relief Under India-Mauritius DTAA For Tiger Global's Flipkart–Walmart Exit

AP

Argus Partners

Indian Court Reinforces Physical Presence As Cornerstone Of Service PE

LS

Lakshmikumaran & Sridharan

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

R & D Law Chambers LLP

Revisiting The Nature Of Dividend Distribution Tax In India

LP

Legitpro Law

GST Notices For Assessment Years: What Companies Need To Know, Why They Receive Them And How They Must Respond

KS

King, Stubb & Kasiva

GST Notices As A Leadership Test

KS

King, Stubb & Kasiva

How CFO's Should Read GST Notices: An Expanded, Deep-Dive, CFO-Grade Playbook For Risk, Governance And Value Protection

KS

King, Stubb & Kasiva

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Webinars

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5 Feb 2026 | 9:00 AM

Decoding India’s Union Tax Budget 2026 – Global Implications for Businesses and Investors

AC

Aurtus Consulting LLP

Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 26 Nov 2025 | 10:00 AM

The India Story - A Bright Spot for Global Investments

A

Acuity Law

Recorded on 8 Oct 2025 | 7:30 AM

Decoding Global M&A: Legal Perspectives Across Borders

White And Brief Advocates And Solicitors

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Capital Gains Tax

GIFT City: India's Tax And Repatriation Revolution For Global Capital: A 2026 Perspective

GIFT City stands as India's boldest experiment in financial globalization, reimagining Gujarat's IFSC as a Singapore-style hub free from mainland tax drags and repatriation hurdles.

KS

King, Stubb & Kasiva

Supreme Court Denies India-Mauritius Tax Treaty Benefit For Tiger Global, Rejects Grandfathering Protection Under GAAR

In a landmark ruling, the Supreme Court of India has denied capital gains tax exemption claimed by Tiger Global International II Holdings, Tiger Global International III Holdings and Tiger Global International IV Holdings under the double taxation avoidance agreement between India and Mauritius on sale of shares of Flipkart Private Limited.

KC

Khaitan & Co LLP

Supreme Court Rules On Taxability Of Capital Gains In India – Denies Mauritius Tax Treaty Benefits And GAAR Grandfathering Protection

In a significant development, the Supreme Court, by its judgment dated January 15, 2026, has ruled against the Mauritian investment entities of Tiger Global in relation to their...

AP

AZB & Partners

Supreme Court Denies Tax Treaty Relief Under India-Mauritius DTAA For Tiger Global's Flipkart–Walmart Exit

AP

Argus Partners

Consideration Structuring And Working Capital Adjustments In Cross-Border M&A Transactions Under Indian Law

India Commercial

LegaLogic

Corporate Demergers In Listed Entities: Key Legal Consideration And Practical Insights For Value Creation

India Commercial

LegaLogic

Earn-Out Negotiations In India's Startup M&A Landscape

India Commercial

SR

S.S. Rana & Co. Advocates

India's Capital Gains Accounts Scheme Goes Digital: Consequences Of The 2025 Amendment For Taxpayers

LP

Legitpro Law

The Capital Gains Accounts Scheme Goes Digital: Implications Of The 2025 Amendment

HA

HSA Advocates

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Transfer Pricing

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

With the increasing globalization, cross-border transactions are integral to modern business strategy.

AA

Ahlawat & Associates

Tax Street – November 2025

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...

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

India's APA Programme Records Landmark Growth In FY 2024-25 – 7th Annual Report

NP

Nexdigm Private Limited

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

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Income Tax

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

In a significant and precedent-setting ruling, the Bombay High Court has settled the long-standing controversy concerning the applicability of tax treaty protection to Dividend Distribution Tax (‘DDT')...

LS

Lakshmikumaran & Sridharan

GIFT City: India's Tax And Repatriation Revolution For Global Capital: A 2026 Perspective

GIFT City stands as India's boldest experiment in financial globalization, reimagining Gujarat's IFSC as a Singapore-style hub free from mainland tax drags and repatriation hurdles.

KS

King, Stubb & Kasiva

Can PMLA Be Invoked Solely Based On The Invocation Of Section 120b (Criminal Conspiracy) Of Indian Penal Code Which Is A Scheduled Offence

Therefore, if proceeds are generated as a result of a scheduled offence and such proceeds are being laundered or there is an attempt to launder them, the offence of money laundering is being committed.

VA

Vaish Associates Advocates

Exploring How India Addresses Transparency, Provenance, And Anti-money Laundering Compliance In The Art Market Today

India Government

AL

Aarna Law

Supreme Court Denies Tax Treaty Relief Under India-Mauritius DTAA For Tiger Global's Flipkart–Walmart Exit

AP

Argus Partners

Direction To Provide Voice Sample Does Not Violate Article 20(3) Of The Constitution Of India Or Right To Privacy

India Government

VA

Vaish Associates Advocates

Consideration Structuring And Working Capital Adjustments In Cross-Border M&A Transactions Under Indian Law

India Commercial

LegaLogic

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

R & D Law Chambers LLP

Revisiting The Nature Of Dividend Distribution Tax In India

LP

Legitpro Law

See more

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)

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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

#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

Transfer Pricing Policy Formulation (Video)

AL

Amicus Legal

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