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Tax Law and International Tax Law

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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.

CERC Provides Framework For Adjustment Of Financial Impact Due To Change In The GST Rate Of Coal And Abolition Of Compensation Cess On Coal.

The Central Electricity Regulatory Commission ("CERC"), in the matter of ‘Abolition of GST Compensation Cess and increase in the GST rate on procurement of coal from 5% to 18%.', through its suo moto order dated 29.12.2025.

Sagus Legal

Pre-Budget Expectations

A key challenge that has emerged post GST 2.0, is the distinction between ‘composite supply' and ‘mixed supply' and their tax treatment, due to widening of the GST rate gap to 13%.

LS

Lakshmikumaran & Sridharan

Tiger Global: Redefining Treaty Protection In India

The evidentiary value of a Tax Residency Certificate ("TRC") as sufficient proof of tax residency for the purposes of claiming benefits under a Double Taxation Avoidance Agreement ("DTAA") has been a subject of prolonged judicial and legislative debate in India.

I

CMS INDUSLAW

Tax Street – December 2025

Filing an Income-tax Return (ITR) is only the first step in compliance. After submission and verification, the return is processed by the Income-tax Department and taxpayers may receive communications or notices.

NP

Nexdigm Private Limited

Legal Case Analysis: Tiger Global - Flipkart Tax Dispute

LP

Legitpro Law

Supreme Court Ruling In Case Of Tiger Global: Key Observations And Takeaways

AC

Aurtus Consulting LLP

The New Income Tax Act 2025

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Tiger Global After GAAR Treaty Shopping Tax Residency Certificates And What Investors Must Show

LP

Legitpro Law

Should You Set Up An Entity In GIFT City

KS

King, Stubb & Kasiva

Bombay High Court Resolves The DDT-DTAA Controversy: Treaty Rate Held Applicable Notwithstanding Domestic Levy Mechanism

LS

Lakshmikumaran & Sridharan

UPCOMING WEBINAR: Decoding India's Union Tax Budget 2026 – Global Implications For Businesses And Investors

AC

Aurtus Consulting LLP

GIFT City: India's Tax And Repatriation Revolution For Global Capital: A 2026 Perspective

KS

King, Stubb & Kasiva

Tiger Global Before The Supreme Court: Redefining The Limits Of Treaty Protection, AAR Jurisdiction And Investor Certainty

KS

King, Stubb & Kasiva

Supreme Court Denies India-Mauritius Tax Treaty Benefit For Tiger Global, Rejects Grandfathering Protection Under GAAR

KC

Khaitan & Co LLP

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Webinars

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5 Feb 2026 | 9:00 AM

Decoding India’s Union Tax Budget 2026 – Global Implications for Businesses and Investors

AC

Aurtus Consulting LLP

Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 26 Nov 2025 | 10:00 AM

The India Story - A Bright Spot for Global Investments

A

Acuity Law

Recorded on 8 Oct 2025 | 7:30 AM

Decoding Global M&A: Legal Perspectives Across Borders

White And Brief Advocates And Solicitors

Related Country Guides

Withholding Tax

Should You Set Up An Entity In GIFT City

GIFT City (Gujarat International Finance Tec-City) has matured from a bold idea into India's functioning International Financial Services Centre (IFSC).

KS

King, Stubb & Kasiva

Supreme Court Upholds Revenue's Right To Tax Tiger Global's Flipkart Exit Gains

The Supreme Court of India ruled against Tiger Global's Mauritius-based entities, holding that capital gains from exit from Flipkart shares are taxable.

NP

Nexdigm Private Limited

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

AA

Ahlawat & Associates

India's New Labour Codes And Their Tax Implications

India Employment

KS

King, Stubb & Kasiva

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

R & D Law Chambers LLP

Reimagining Offshore Debt for India Inc: Why converting Euro Medium – Term Note (EMTN) Programmes Into Global Medium – Term Note (GMTN) Platforms Is The Next Strategic Leap

KS

King, Stubb & Kasiva

India Direct Tax Handbook 2025: Corporate Tax, Transfer Pricing, GAAR, Litigation & Special Regimes

R & D Law Chambers LLP

Direct Tax Spotlight

KC

Kochhar & Co.

See more

Tax Authorities

Pre-Budget Expectations

A key challenge that has emerged post GST 2.0, is the distinction between ‘composite supply' and ‘mixed supply' and their tax treatment, due to widening of the GST rate gap to 13%.

LS

Lakshmikumaran & Sridharan

Tiger Global: Redefining Treaty Protection In India

The evidentiary value of a Tax Residency Certificate ("TRC") as sufficient proof of tax residency for the purposes of claiming benefits under a Double Taxation Avoidance Agreement ("DTAA") has been a subject of prolonged judicial and legislative debate in India.

I

CMS INDUSLAW

Tax Street – December 2025

Filing an Income-tax Return (ITR) is only the first step in compliance. After submission and verification, the return is processed by the Income-tax Department and taxpayers may receive communications or notices.

NP

Nexdigm Private Limited

Supreme Court Ruling In Case Of Tiger Global: Key Observations And Takeaways

AC

Aurtus Consulting LLP

The New Income Tax Act 2025

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Tiger Global After GAAR Treaty Shopping Tax Residency Certificates And What Investors Must Show

LP

Legitpro Law

Tiger Global Before The Supreme Court: Redefining The Limits Of Treaty Protection, AAR Jurisdiction And Investor Certainty

KS

King, Stubb & Kasiva

Supreme Court Denies India-Mauritius Tax Treaty Benefit For Tiger Global, Rejects Grandfathering Protection Under GAAR

KC

Khaitan & Co LLP

Supreme Court Rules On Taxability Of Capital Gains In India – Denies Mauritius Tax Treaty Benefits And GAAR Grandfathering Protection

AP

AZB & Partners

See more

Sales Taxes: VAT, GST

CERC Provides Framework For Adjustment Of Financial Impact Due To Change In The GST Rate Of Coal And Abolition Of Compensation Cess On Coal.

The Central Electricity Regulatory Commission ("CERC"), in the matter of ‘Abolition of GST Compensation Cess and increase in the GST rate on procurement of coal from 5% to 18%.', through its suo moto order dated 29.12.2025.

Sagus Legal

Pre-Budget Expectations

A key challenge that has emerged post GST 2.0, is the distinction between ‘composite supply' and ‘mixed supply' and their tax treatment, due to widening of the GST rate gap to 13%.

LS

Lakshmikumaran & Sridharan

GIFT City: India's Tax And Repatriation Revolution For Global Capital: A 2026 Perspective

GIFT City stands as India's boldest experiment in financial globalization, reimagining Gujarat's IFSC as a Singapore-style hub free from mainland tax drags and repatriation hurdles.

KS

King, Stubb & Kasiva

Litigation-Proof Cross-Border Tax & FDI Structuring Strategies: A Practical India Entry Playbook For Mid-Sized Groups

R & D Law Chambers LLP

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

See more

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

See more

Latest Videos

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Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (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 | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

Transfer Pricing Policy Formulation (Video)

AL

Amicus Legal

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