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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.

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

In the case of CIT v Clifford Chance Pte Ltd, ITA 353-354/2025, a Division Bench of the High Court of Delhi (High Court) delivered a significant ruling rejecting the theory of virtual presence and held that fees received from India clients by an international law firm is not taxable in India.

KC

Khaitan & Co LLP

Kazakhstan's New Tax Code: Key Updates In International Taxation

Effective from 1 January 2026, Kazakhstan's new Tax Code introduces a series of material reforms across the tax and budget framework.

U

Unicase Law Firm

Tax Litigation In Thailand

The litigation of tax disputes in Thailand is regulated by the Act for the Establishment of and Procedure for the Tax Court B.E. 2528 (1985) and the Regulation on Tax Cases B.E. 2568 (2025).

TG

Tilleke & Gibbins

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

On November 19, 2025, the Ministry of Finance announced the Capital Gains Accounts (Second Amendment) Scheme, 2025, marking a vital step towards the modernization of the Capital Gains Accounts Scheme, 1988 (CGAS).

LP

Legitpro Law

Defrauded Funds Cannot Be Considered As Taxable Income — PMLA Prevails Over Income Tax Act: Delhi High Court

VA

Vaish Associates Advocates

Part II. The Astana International Financial Centre: Licensing And Tax Incentives

U

Unicase Law Firm

Are Goods Brought In On Lease Basis From FTWZ To DTA Exempt From Levy Of IGST? – CAAR Rules In Favour

LS

Lakshmikumaran & Sridharan

Key Highlights Of GST Notification And Clarification Circulars In November 2025

NP

Nexdigm Private Limited

Nepal Ends DTAA With Mauritius: Legal Implications And Treaty Policy Outlook

NP

Niti Partners and Associates

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

VA

Vaish Associates Advocates

Year-end Land Tax And Foreign Surcharge – What You Need To Know

CG

Coleman Greig Lawyers

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

HA

HSA Advocates

Victorian Duty Alert: Proposed Changes To Land Transfer Duty (Duty Payable On Assumed Tax Liabilities)

KL

Herbert Smith Freehills Kramer LLP

CBDT Issues Procedural Clarity To Implement MAP Resolution

NP

Nexdigm Private Limited

对赌规则的最新司法走向——浅析《公司法司法解释（征求意见稿）》

China Commercial

JT

Beijing Jincheng Tongda & Neal Law Firm

全球税收透明背景下的中国受控外国企业（CFC）规则深度解析与合规指引（上篇）

JT

Beijing Jincheng Tongda & Neal Law Firm

我国自动辅助驾驶侵权责任的探讨 ——从特斯拉自动辅助驾驶天价赔偿案和我国法院入库案例谈起

China Transport

AB

AnJie Broad Law Firm

This Is (Still) China (Video)

China Commercial

HS

Harris Sliwoski

"信托新政"的四大纲要和三点建议——写在《信托公司管理办法》修订之后

China Commercial

JT

Beijing Jincheng Tongda & Neal Law Firm

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Related Country Guides

Corporate Tax

ケイマン諸島の持株会社を利用して日本企業を上場する

この記事では、ニューヨーク証券取引所（NYSE）やナスダック（Nasdaq）、...

C

Conyers

Tax Alert: 2025 Update To The OECD Model Tax Convention - Global Mobility And Beyond

On 19 November 2025, the OECD released the 2025 update to the OECD Model Tax Convention (OECD MTC), introducing significant enhancements aimed at improving tax certainty...

AM

Alvarez & Marsal

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

R & D Law Chambers LLP

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Employee share scheme tax changes: what companies need to know

New Zealand Tax

L

LegalVision

Unlocking Value And Mitigating Risk In M&A From A Transfer Pricing Perspective

AM

Alvarez & Marsal

ATO sets focus areas for small business compliance

CG

Coleman Greig Lawyers

Unlocking The 'Silent T' In ESG – What This Means From A Tax Governance And Risk Management Perspective

KW

King & Wood Mallesons

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Income Tax

How To Outsource Payroll In Hong Kong: A Strategic Guide

Companies, wherever they are based, are required to process employee salaries accurately and on time.

Hong Kong Employment

TS

The Sovereign Group

Kazakhstan's New Tax Code: Key Updates In International Taxation

Effective from 1 January 2026, Kazakhstan's new Tax Code introduces a series of material reforms across the tax and budget framework.

U

Unicase Law Firm

Tax Enforcement Actions And White-Collar Crime Defence At India Inc. – Ordeal For Organisations, Anguish For Stakeholders?

As Indian taxation authorities shift gears and white-collar crime investigations transcend, India Inc. has been warming up to the idea of objective, swift and focused defence...

AP

AZB & Partners

Tax Litigation In Thailand

TG

Tilleke & Gibbins

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

LP

Legitpro Law

Defrauded Funds Cannot Be Considered As Taxable Income — PMLA Prevails Over Income Tax Act: Delhi High Court

VA

Vaish Associates Advocates

Nepal Ends DTAA With Mauritius: Legal Implications And Treaty Policy Outlook

NP

Niti Partners and Associates

Legsys AI Technology Foundation v. Commissioner Of Income Tax (Exemptions), Mumbai, ITA Nos. 4757 & 4761/Mum/2025, Order Dated 21.11.2025

India Technology

LS

Lakshmikumaran & Sridharan

Customs And GST Alert - December 2025

VA

Vaish Associates Advocates

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Transfer Pricing

India GCC Playbook: Structuring Global Capability Centres, Managing Compliance And Avoiding Pitfalls For Foreign Investors

India has emerged as the world's most preferred destination for GCCs, which are dedicated offshore units established by multinational corporations to deliver technology, R&D, analytics, operations, finance, ESG, cybersecurity and other enterprise-wide functions.

India Government

LP

Legitpro Law

Tax Avoidance Comparative Guide

Tax Avoidance Comparative Guide for the jurisdiction of Indonesia, check out our comparative guides section to compare across multiple countries.

METALAW

Global Capabilities Centres(GCCs): Navigating U.S. Immigration Barriers Through Offshore Talent Hubs Part 1- Direct Tax

India has long been recognized as a global hub of highly trained and skilled workforce, especially in technology, finance, and business services.

India Immigration

KC

Kochhar & Co.

Tax Alert: 2025 Update To The OECD Model Tax Convention - Global Mobility And Beyond

AM

Alvarez & Marsal

Staying Ahead: Building Audit Readiness In A Changing Tax Landscape

AM

Alvarez & Marsal

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

See more

Tax Treaties

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

In the case of CIT v Clifford Chance Pte Ltd, ITA 353-354/2025, a Division Bench of the High Court of Delhi (High Court) delivered a significant ruling rejecting the theory of virtual presence and held that fees received from India clients by an international law firm is not taxable in India.

KC

Khaitan & Co LLP

Nepal Ends DTAA With Mauritius: Legal Implications And Treaty Policy Outlook

The Government of Nepal has formally terminated the Double Taxation Avoidance Agreement ("DTAA") signed with the Republic of Mauritius on 3 August 1999.

NP

Niti Partners and Associates

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

The Delhi High Court vide recent judgment in the case of Clifford Chance Pte Ltd ("taxpayer") has recorded illuminating findings on the issue of constitution of Service Permanent Establishment ("PE"), which will have significant bearing on assessment of tax positions taken by foreign taxpayers.

VA

Vaish Associates Advocates

Nepal Issues Longstanding Notification To Seven Tax-Treaty Partners

NP

Niti Partners and Associates

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

R & D Law Chambers LLP

Tax Street – October 2025

NP

Nexdigm Private Limited

Mumbai Tribunal Grants Treaty Exemption To Singapore Company On Sale Of Grandfathered Shares; Dismisses Allegations Of Conduit Entity And PPT Applicability

KC

Khaitan & Co LLP

Navigating Vietnam's Tax Compliance Landscape For New Companies

GGI Global Alliance

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

NP

Nexdigm Private Limited

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Latest Videos

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It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

CG

Cooper Grace Ward

Вебинар: "Как подготовиться к изменениям в налоговых спорах в 2025 году" (Video)

KP

KP Disputes

Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

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

KP

KP Disputes

Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (Video)

SL

Shraff Legal Advocates

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