Tax Law and International Tax Law

Aurtus provides comprehensive tax and advisory services spanning direct tax, indirect tax, and international tax matters. Their expertise includes transaction structuring, M&A assistance, IPO advisory, GST compliance, transfer pricing, and specialized services for family offices and GIFT IFSC setups. The firm offers end-to-end solutions for corporate tax planning, dispute resolution, and regulatory compliance across domestic and cross-border transactions.

The 57th meeting of the GST Council was held in New Delhi on 8 October 2026 under the chairpersonship of the Union Finance & Corporate Affairs Minister, Smt. Nirmala Sitharaman. While the 56th meeting focused on rate rationalisation and reduction of rates, the 57th meeting made recommendations on process reforms covering registration, returns, refunds and adjudication; clarifications on the applicability of GST to certain goods and services; and other trade facilitation measures.

The Lucknow Bench of the GSTAT has issued contrasting rulings in two cases involving goods transported without e-way bills, where the bills were generated only after interception. While one case saw penalties set aside due to procedural lapse in a genuine transaction, the other upheld penalties citing intent to evade tax, raising questions about consistency in judicial interpretation of e-way bill violations.

An Indian resident can live, work and build wealth entirely in India and still have a potential U.S. federal estate-tax exposure merely because part of their wealth is invested in U.S. securities.

As Hong Kong's talent policies attract more mainland residents to work and invest across the border, complex tax residency questions emerge. Can obtaining Hong Kong identity and spending fewer than 183 days in mainland China eliminate mainland tax obligations?

Australia's tax controversy landscape is becoming increasingly difficult for multinationals to navigate, with the Australian Taxation Office ("ATO") adopting sophisticated, assertive positions that test the limits of the law. Jones Day partners Lauren Moses and Niv Tadmore discuss the ATO's focus on transfer pricing, intangibles, and other cross-border issues, and they explain why understanding what drives the ATO is key to resolving disputes efficiently.

As Hong Kong's talent policies attract more mainland residents to work and invest across the border, complex tax residency questions emerge. Can obtaining Hong Kong identity and spending fewer than 183 days in mainland China eliminate mainland tax obligations?

Australia's tax controversy landscape is becoming increasingly difficult for multinationals to navigate, with the Australian Taxation Office ("ATO") adopting sophisticated, assertive positions that test the limits of the law. Jones Day partners Lauren Moses and Niv Tadmore discuss the ATO's focus on transfer pricing, intangibles, and other cross-border issues, and they explain why understanding what drives the ATO is key to resolving disputes efficiently.

In Fireeye Ireland Ltd v ACIT, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) allowed the benefit of the capital gains tax exemption to an Irish tax resident on sale of shares of a US LLC deriving substantial value from India, a transaction commonly referred to as an ‘indirect transfer’. While allowing such exemption, the ITAT relied on Article 13(6) of the India-Ireland Double Taxation Avoidance Agreement (DTAA) which provides that income arising from the alienation of assets is taxable only in the state of which the seller is a resident.

Aurtus provides comprehensive tax and advisory services spanning direct tax, indirect tax, and international tax matters. Their expertise includes transaction structuring, M&A assistance, IPO advisory, GST compliance, transfer pricing, and specialized services for family offices and GIFT IFSC setups. The firm offers end-to-end solutions for corporate tax planning, dispute resolution, and regulatory compliance across domestic and cross-border transactions.

Australia's tax controversy landscape is becoming increasingly difficult for multinationals to navigate, with the Australian Taxation Office ("ATO") adopting sophisticated, assertive positions that test the limits of the law. Jones Day partners Lauren Moses and Niv Tadmore discuss the ATO's focus on transfer pricing, intangibles, and other cross-border issues, and they explain why understanding what drives the ATO is key to resolving disputes efficiently.

The Delhi Tribunal's recent ruling in Paul Wurth Italia has reshaped the application of the force of attraction rule under tax treaties, emphasizing that a permanent establishment's mere existence cannot justify taxation of all source-country profits. This decision marks a critical shift toward requiring demonstrable factual and functional nexus between the PE and disputed income, signaling a more restrained interpretation of this contested principle in international taxation.