India: 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.

Indian Court Reinforces Physical Presence As Cornerstone Of Service PE

The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don't count, potentially reshaping compliance for multinationals...

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

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

Revisiting The Nature Of Dividend Distribution Tax In India

Dividend taxation in India has historically been one of the shifting and contested areas of direct taxation punctuated by doctrinal uncertainties, conflicting tribunal and court decisions and eventual legislative reforms.

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

Supreme Court Holds That Payment Of Non-Compete Fee Is A Revenue Expenditure And Upholds Deduction Of Interest On Funds For Acquiring Controlling Stake In Subsidiary

KC

Khaitan & Co LLP

Customs And GST Alert - January 2026.

VA

Vaish Associates Advocates

ITAT Delhi Rejects The Allegation Of Constitution Of Permanent Establishment Of Foreign Enterprise Having Subsidiaries In India Sans Satisfaction Of Disposal Test

VA

Vaish Associates Advocates

Understanding The Nuances Of Taxation Aspects For Cross Border Transactions In India

AA

Ahlawat & Associates

Key Highlights Of GST Notification And Clarification Circulars In December 2025

NP

Nexdigm Private Limited

The Jurisdictional Tussle Between GST And Customs Authorities

LS

Lakshmikumaran & Sridharan

Doctrine Of Mutuality – The Never-Ending Saga

AC

Aurtus Consulting LLP

Labour & Employment Law News Bulletin December 2025

India Employment

AL

Anhad Law

Data Breach Reporting In India: Legal Obligations And Best Practices

SR

S.S. Rana & Co. Advocates

F&M - Dispute Resolution & ADR - Highlights 2025

India Litigation

Fox & Mandal

Argus Talks: Decrypting Digital Personal Data Protection Rules, 2025 (Video)

AP

Argus Partners

Investor Alert: SEBI Opens Doors To Scalable Co-Investments In AIFs (Podcast)

AP

AK & Partners

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Related Country Guides

Tax Treaties

Indian Court Reinforces Physical Presence As Cornerstone Of Service PE

The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don't count, potentially reshaping compliance for multinationals...

LS

Lakshmikumaran & Sridharan

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

Revisiting The Nature Of Dividend Distribution Tax In India

Dividend taxation in India has historically been one of the shifting and contested areas of direct taxation punctuated by doctrinal uncertainties, conflicting tribunal and court decisions and eventual legislative reforms.

LP

Legitpro Law

Understanding The Nuances Of Taxation Aspects For Cross Border Transactions In India

AA

Ahlawat & Associates

Key Tax Impact Of Possible Revisions To The India-France Tax Treaty From A Foreign Portfolio Investor Perspective

AM

Alvarez & Marsal

Remote But Relevant? – OECD's 2025 Update On 'Home' As A 'Place Of Business'

AP

AZB & Partners

Delhi High Court Upholds Non-taxability Of Fees Paid To International Law Firm, Overrules Virtual PE Theory

KC

Khaitan & Co LLP

Seminal Decision Of The Delhi High Court On Constitution Of Service Permanent Establishment

VA

Vaish Associates Advocates

India Inbound Structuring For Global Groups: Singapore, Netherlands & GIFT City Explained

R & D Law Chambers LLP

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Income Tax

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

In Moin Akhtar Qureshi v. Central Bureau of Investigation (2025:DHC:11909), the Delhi High Court has clarified that a direction to furnish a voice sample for the purposes of criminal investigation does not amount to testimonial compulsion under Article 20(3) of the Constitution of India, nor does it violate the fundamental right to privacy.

India Government

VA

Vaish Associates Advocates

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

The structuring of consideration in a mergers and acquisitions transaction constitutes a critical element of deal architecture, particularly at the term sheet stage where commercial intent is translated into legally enforceable mechanisms.

India Commercial

LegaLogic

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

Revisiting The Nature Of Dividend Distribution Tax In India

LP

Legitpro Law

Supreme Court Holds That Payment Of Non-Compete Fee Is A Revenue Expenditure And Upholds Deduction Of Interest On Funds For Acquiring Controlling Stake In Subsidiary

KC

Khaitan & Co LLP

ITAT Delhi Rejects The Allegation Of Constitution Of Permanent Establishment Of Foreign Enterprise Having Subsidiaries In India Sans Satisfaction Of Disposal Test

VA

Vaish Associates Advocates

Understanding The Nuances Of Taxation Aspects For Cross Border Transactions In India

AA

Ahlawat & Associates

Kerala HC upholds proviso to section 194A(3) of Income tax Act, 1961 for high-turnover co-operative societies

AC

Aurtus Consulting LLP

India's New Labour Codes And Their Tax Implications

India Employment

KS

King, Stubb & Kasiva

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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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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)

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

#TaxMantra | Paradigm Shift In Reassessment Regime – A New Tangle? (Part-II) (Video)

VA

Vaish Associates Advocates

Transfer Pricing Policy Formulation (Video)

AL

Amicus Legal

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