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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
Supreme Court Clarifies Taxability Of Share Substitution In Amalgamations: Role Of Commercial Realisability
In recent years, corporate India has witnessed an increasing number of amalgamations, group consolidations, and share-swap mergers driven by restructuring, capital efficiency, and regulatory considerations. Such transactions are often designed on the assumption that share-for-share exchanges are tax neutral, particularly where no cash changes hands.
India Tax
HS
Hammurabi & Solomon
Article
Understanding The Treatment Of An HUF Under The Income Tax Act, 1961
A Hindu Undivided Family (HUF) is a unique legal institution recognised under Hindu personal law, arising from the joint status of a family, rather than any formal act of creation. It is ordinarily constituted of every person lineally descended from a common ancestor, together with their wives, sons, and unmarried daughters. Within this structure, a coparcener refers to a member who acquires an interest in joint family property by birth and has the right to seek partition.
India Tax
Fox & Mandal
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TD
Tax Disputes
CT
Corporate Tax

Income Tax

Article
Supreme Court Clarifies Taxability Of Share Substitution In Amalgamations: Role Of Commercial Realisability
In recent years, corporate India has witnessed an increasing number of amalgamations, group consolidations, and share-swap mergers driven by restructuring, capital efficiency, and regulatory considerations. Such transactions are often designed on the assumption that share-for-share exchanges are tax neutral, particularly where no cash changes hands.
India Tax
HS
Hammurabi & Solomon
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Sales Taxes: VAT, GST

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Transfer Pricing

Article
India Transfer Pricing & Permanent Establishment Disputes: Characterisation, Profit Attribution And Litigation Strategy
Within most multinational groups, transfer pricing is still perceived primarily as a technical compliance function. It is frequently treated as a year-end margin exercise — a benchmarking study intended to ensure that operating profit falls within a statistical range. Boards often view it as a documentation issue, while finance teams approach it as a provisioning variable.
India Tax
R & D Law Chambers LLP
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Corporate Tax

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Latest Videos

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