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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.

Test Of Tax Residency – Evolving Contours

Tax residency is governed by the provisions of the Indian Income-tax Act, 1961 (‘IT Act'). An individual is considered as tax resident in India for a given year, if either (a) he/she is in India...

A

Acuity Law

Exploring Indirect Transfer Rules In APAC Region: Effects Of The Hong Kong Inward Re-Domiciliation Regime

With the gazetting of the Companies (Amendment) (No. 2) Bill 2025 by the Hong Kong Legislative Council, along with various amendments (referred to as Committee Stage Amendments or CSAs)...

AM

Alvarez & Marsal

Singapore Tax Alert: Financial Sector Incentive (FSI) – New Fund Management (FM) Listing, Singapore Equities And Basic Tier (BT) Schemes

As an update, the Monetary Authority of Singapore (MAS) has provided further information regarding the new financial sector incentives ("FSI") announced during 2025 Budget Statement in the MAS Circular...

AM

Alvarez & Marsal

17 Frequently Asked Questions For Personal Tax 2025

Before completing your Individual Tax Return (Form BIR 60), it is important to understand how Salaries Tax in Hong Kong is computed.

PK

PKF

Tax Deduction For Costs Of Reinstatement Of Leased Premises

TL

Timothy Loh LLP

Strategies For Formulating Tax Clauses In Cross-Border Royalty Contracts

SL

Shaohe Law Firm

Customs And GST Alert - July 2025

VA

Vaish Associates Advocates

Обзор судебной практики по вопросу возврата суммы превышения НДС

GI

GRATA International

Kyrgyzstan Business Law News Digest: July 2025

GI

GRATA International

"Other Income" Of A Non-Resident – Adjustment Against Loss Incurred By A Permanent Establishment

AP

AZB & Partners

Delhi HC Rejects CBDT's Endeavor Of Prescribing Limitation Through A Circular In The Absence Of Statutory Backing

AP

AZB & Partners

Section 263 Proceedings – How Far Can The Wings Be Stretched?

AP

AZB & Partners

The Role Of Show Cause Notice In Adjudication Proceedings

SO

S&A Law Offices

Personal Tax, M&A & IFSC: Finance Bill 2025 Key Takeaways

GA

Globeview Advisors LLP

New Compliance Requirements For Employers In India: MCA Notification 2025

India Commercial

AL

Anhad Law

What Does Labor's Landslide Mean For Employment Law In Australia? (Video)

Australia Employment

IL

Ius Laboris

《实施〈中华人民共和国反外国制裁法〉的规定》要点解读和实务建议

China International

SY

Shanghai YaoWang Law Offices

试管婴儿辅助生殖行业法律问题探究

China Healthcare

AB

AnJie Broad Law Firm

Aviation Newsletter | December 2024

India Transport

DL

Dentons Link Legal

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Related Country Guides

Capital Gains Tax

Exploring Indirect Transfer Rules In APAC Region: Effects Of The Hong Kong Inward Re-Domiciliation Regime

With the gazetting of the Companies (Amendment) (No. 2) Bill 2025 by the Hong Kong Legislative Council, along with various amendments (referred to as Committee Stage Amendments or CSAs)...

AM

Alvarez & Marsal

GIFT City And Aircraft Leasing In India

To quote India's civil aviation minister: "By positioning India as a competitive aircraft leasing hub, GIFT City is unlocking a USD 5 billion annual opportunity-reducing leasing costs by 10-15%...

India Transport

BA

BTG Advaya

"Other Income" Of A Non-Resident – Adjustment Against Loss Incurred By A Permanent Establishment

Attribution of profit to a permanent establishment (‘PE') and computation of the total taxable income of such an entity having PE in India is yet another...

AP

AZB & Partners

Personal Tax, M&A & IFSC: Finance Bill 2025 Key Takeaways

GA

Globeview Advisors LLP

Employee Stock Options

GA

Globeview Advisors LLP

What You Don't Realise When Converting An LLP To Private Limited Before A Strategic Sale

India Commercial

AA

Agama Law Associates

Wealth Preservation Strategies: Inheritance Tax Planning For High-Net-Worth Individuals In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Investment Vehicles

GA

Globeview Advisors LLP

Contingent & Deferred Consideration

GA

Globeview Advisors LLP

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Sales Taxes: VAT, GST

Regulatory 'Gotchas' In Cross-Border SaaS Billing Models

Software-as-a-Service (SaaS) companies in India that serve global clients often assume their billing models are "just tech contracts".

India Commercial

AA

Agama Law Associates

Strategies For Formulating Tax Clauses In Cross-Border Royalty Contracts

Among the cross-border contracts between Chinese and foreign enterprises, the most common are purchase and sale contracts for goods, service contracts, royalty contracts and so on.

SL

Shaohe Law Firm

Customs And GST Alert - July 2025

Auto populated liability reported in Table 3.1 of the GSTR-3B return based on the values derived from GSTR-1/ GSTR-1A/ IFF shall be non-editable.

VA

Vaish Associates Advocates

Ежемесячный Юридический Дайджест Кыргызстана: Июль 2025

Kyrgyzstan Strategy

GI

GRATA International

Обзор судебной практики по вопросу возврата суммы превышения НДС

GI

GRATA International

The Role Of Show Cause Notice In Adjudication Proceedings

SO

S&A Law Offices

Key Highlights Of GST Notifications And Clarification Circulars June 2025

NP

Nexdigm Private Limited

12% VAT On Non-Resident Digital Service Providers In The Philippines

Philippines Tax

AM

Alvarez & Marsal

Business Closure And Unutilized ITC – Is It A Rightful Refund?

LS

Lakshmikumaran & Sridharan

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Corporate Tax

Impact of loss of tax deductibility and ATO debt disclosure

Interest charges on outstanding taxation liabilities will no longer be tax deductible.

W

Worrells

One Person Company v/s Limited Liability Partnership

In India's evolving business environment, the selection of the proper business organizational form is a fundamental decision for every entrepreneur. Out of several available business forms, the One Person Company (OPC)...

AL

Aarna Law

SCOTUSblog Founder Plays Deft Hand In Own Defense Against Tax Evasion Charges

It thus appears that Goldstein has the upper hand in winning the pre-trial dismissal of the Section 7203 failure-to-pay misdemeanor charges. However, this may be a case for being "careful what you wish for."

YMF Law Tokyo

Combining Alternative Residency, Citizenship And Wealth Preservation Strategies For International Clients And Advisers

Thailand Wealth Mgt

TS

The Sovereign Group

Mid May Tax Update

PP

Pointon Partners

End of April Tax Update

PP

Pointon Partners

GST On Legal Services & Advocate Fees Explained

V

Vakilsearch

Early-April 2025 – Tax Update

Australia Strategy

PP

Pointon Partners

Have You Considered Where You Are Going To Spend Your Future And Retire? You Should!

TS

The Sovereign Group

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Transfer Pricing

Transfer Pricing 2025

The Income Tax Act, 1961 ("IT Act") contains a specific chapter, namely Chapter X, which deals with special anti-avoidance rules in the form of transfer pricing regulations as applicable to com¬panies entering into related-party transactions.

AP

AZB & Partners

Tax Street – May 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 and across the globe for the month of May 2025.

NP

Nexdigm Private Limited

Decoding Budget 2025 – Tax And Legal Insights

The theme for the Union Budget 2025-26 in the words of the Hon'ble Finance Minister is "Sabka Vikas" stimulating balanced growth of all regions. The government has demonstrated its commitment.

A

Acuity Law

Evolution Of Safe Harbour Rules In India

I

IndusLaw

Налоговый Мониторинг Крупных Налогоплательщиков

KP

Kassilgov & Partners LLP

Tax Monitoring Of Large Taxpayers In Kazakhstan

KP

Kassilgov & Partners LLP

Tax Street – April 2025

NP

Nexdigm Private Limited

Mid May Tax Update

PP

Pointon Partners

To Report Or Not To Report, That Is The Branch Office Question

LS

Lakshmikumaran & Sridharan

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Latest Videos

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Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

Вебинар: "Налоговые споры с учетом изменений в АППК" (Video)

KP

Kassilgov & Partners LLP

Limitation Period For Issuing A Notice U/s 148 Of The Income Tax Act, 1961 For AYs Upto 2021 (Video)

SL

Shraff Legal Advocates

It Depends – Is there duty payable when I transfer my home to my spouse?

CG

Cooper Grace Ward

Analyzing Budget 2022 (Video)

NP

Nexdigm Private Limited

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