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.
Article
Cross-border Secondments And The Quest For The True Employer
The Delhi High Court's recent ruling in the Ernst & Young U.S. LLP case has reignited the debate over cross-border employee secondments, determining that reimbursed salary costs constitute taxable technical services rather than mere fiscal pass-throughs. This decision, which closely mirrors the foundational Centrica India Offshore precedent, establishes that seconded employees who retain employment liens and social security benefits with their overseas entities remain employees of the foreign entity, thereb
India Tax
LS
Lakshmikumaran & Sridharan
Article
Vietnam Tightens Its Transfer Pricing Rules: What Every Foreign Investor And Multinational Enterprise Should Know About Decree No. 255/2026/ND-CP
Vietnam's new Decree No. 255/2026/ND-CP fundamentally transforms the country's transfer pricing landscape by expanding related-party definitions, strengthening documentation requirements, and aligning with OECD BEPS standards. How will these changes affect multinational enterprises and foreign-invested companies operating in Vietnam, and what steps should businesses take to ensure compliance before the 2026 implementation date?
Vietnam Tax
DM
Duane Morris LLP
Article
Hong Kong As The APAC IP Holding Hub Of Choice – Part 1
As intellectual property becomes a key driver of enterprise value, businesses with China-facing operations face critical decisions about where to hold and commercialise their IP assets. Hong Kong's combination of market access through CEPA, targeted tax incentives, and robust legal infrastructure positions it as a strategically attractive regional IP hub. This article examines how CEPA's preferential treatment and Hong Kong's patent box regime work together to support IP-intensive businesses targeting the C
Hong Kong Tax
WL
Withers LLP
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Corporate Tax
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Tax Disputes

Tax Authorities

Article
Vietnam Tightens Its Transfer Pricing Rules: What Every Foreign Investor And Multinational Enterprise Should Know About Decree No. 255/2026/ND-CP
Vietnam's new Decree No. 255/2026/ND-CP fundamentally transforms the country's transfer pricing landscape by expanding related-party definitions, strengthening documentation requirements, and aligning with OECD BEPS standards. How will these changes affect multinational enterprises and foreign-invested companies operating in Vietnam, and what steps should businesses take to ensure compliance before the 2026 implementation date?
Vietnam Tax
DM
Duane Morris LLP
Article
ITAT Holds Court-Approved Capital Reduction Outside The Ambit Of Section 115QA
Seaview Developers Pvt. Ltd. (‘Assessee’) was engaged in the business of developing and leasing commercial real estate property in India, particularly an SEZ project in Uttar Pradesh. Being an SEZ developer/operator, the Assessee was eligible to claim deduction under section 80-IAB of the Income-tax Act, 1961 (the ‘Act’) for profits derived from development and operation of the SEZ.
India Commercial
AC
Aurtus Consulting LLP
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Sales Taxes: VAT, GST

Article
Rajasthan HC Holds That Limitation Under Section 107 Of CGST Act Is An Absolute Bar Only For Appellate Authorities, Not For High Court’s Writ Jurisdiction
The Petitioner was a registered taxable person under the GST regime, whose GST registration was cancelled vide Order-in-Original dated 27.01.2023. Upon such cancellation, the Petitioner initially decided to discontinue its business and, accordingly, did not prefer an appeal against the said order within the prescribed statutory period under Section 107 of the CGST Act.
India Tax
AC
Aurtus Consulting LLP
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Property Taxes

Article
Foreign Buyer Stamp Duty And Land Tax Surcharges In NSW: What You Need To Know
Foreign purchasers and permanent residents buying property in NSW face significantly increased surcharge duties and land tax obligations following the 2024-25 State Budget changes. With surcharge rates now at 9% for purchaser duty and 5% for land tax, understanding eligibility requirements—including the critical 200-day presence rule—has become essential to avoid costly compliance errors that Revenue NSW actively audits.
Worldwide Tax
CG
Coleman Greig Lawyers
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Corporate Tax

Article
Cross-border Secondments And The Quest For The True Employer
The Delhi High Court's recent ruling in the Ernst & Young U.S. LLP case has reignited the debate over cross-border employee secondments, determining that reimbursed salary costs constitute taxable technical services rather than mere fiscal pass-throughs. This decision, which closely mirrors the foundational Centrica India Offshore precedent, establishes that seconded employees who retain employment liens and social security benefits with their overseas entities remain employees of the foreign entity, thereb
India Tax
LS
Lakshmikumaran & Sridharan
Article
Vietnam Tightens Its Transfer Pricing Rules: What Every Foreign Investor And Multinational Enterprise Should Know About Decree No. 255/2026/ND-CP
Vietnam's new Decree No. 255/2026/ND-CP fundamentally transforms the country's transfer pricing landscape by expanding related-party definitions, strengthening documentation requirements, and aligning with OECD BEPS standards. How will these changes affect multinational enterprises and foreign-invested companies operating in Vietnam, and what steps should businesses take to ensure compliance before the 2026 implementation date?
Vietnam Tax
DM
Duane Morris LLP
Article
Hong Kong As The APAC IP Holding Hub Of Choice – Part 1
As intellectual property becomes a key driver of enterprise value, businesses with China-facing operations face critical decisions about where to hold and commercialise their IP assets. Hong Kong's combination of market access through CEPA, targeted tax incentives, and robust legal infrastructure positions it as a strategically attractive regional IP hub. This article examines how CEPA's preferential treatment and Hong Kong's patent box regime work together to support IP-intensive businesses targeting the C
Hong Kong Tax
WL
Withers LLP
See more

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