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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.

Tribunal Rejects Lifting Of Corporate Veil And Affirms Taxpayer Is Not The Beneficial Owner Of Foreign Assets Owned By A BVI Company

In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal held that Indian resident shareholders of a British Virgin Islands company cannot be treated as the beneficial owner of the foreign assets owed by such company, in the absence of any investment from undisclosed sources.

KC

Khaitan & Co LLP

Digital Data Access And Privacy In The Income Tax Bill, 2025

The Income Tax Bill, 2025 (hereinafter referred to as the "Bill"), introduced in the Lok Sabha on February 13, 2025 is a modern reform which seeks to replace the Income-Tax Act, 1961 (hereinafter referred to as the "IT Act").

SR

S.S. Rana & Co. Advocates

GST Liability On The Benefits Arising Out Of Land

The Goods and Services Tax (GST) regime, while aiming for a unified tax structure, has encountered persistent challenges in its application to land-related rights.

KA

Kings & Alliance LLP

GST Appellate Tribunal (GSTAT) Rules - A Quick Overview

The Ministry of Finance has recently notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTAT Rules or Rules), through Notification No. G.S.R. 256(E) dated 24 April 2025.

KC

Khaitan & Co LLP

Taxman's Bid To Reform Prosecution Casts Shadow Over Personal Data

PL

Phoenix Legal

Resurrecting The Dead: Haryana's Entry Tax Dilemma

LS

Lakshmikumaran & Sridharan

Key Highlights Of GST Notifications And Clarification Circulars April 2025

NP

Nexdigm Private Limited

Export Refund Simplification: Prospective By Legislature; Retroactive By The Courts!!!

LS

Lakshmikumaran & Sridharan

L

Legasis

KC

Kochhar & Co.

Income Tax Bill 2025Key Proposals Impacting Cross Border Transactions And Capital Flows

BA

BTG Advaya

Cost Of Settlement Of Disputes Under SEBI Act And Competition Act Not Deductible Under Section 37(1) Of Income Tax Act, 1961

YL

Yuktam Legal

Taxability Of Arbitral Award In The Absence Of PE In India:

YL

Yuktam Legal

GST On Medicines In India: Tax Rates & HSN Codes

V

Vakilsearch

Mumbai Redevelopment 2024: Key High Court Rulings Every Builder & CHS Must Know

India Real Estate

SC

K Singhania & Co

Customs And GST Alert - April 2025

VA

Vaish Associates Advocates

GST On Gold: 18, 22, 24 Carat Jewellery Rates & Ornaments

V

Vakilsearch

Employment Law – Union Budget 2025

India Employment

KC

Kochhar & Co.

"Fair" Ask For A "Fair And Handsome" Advertisement

India Media & IT

RS

Remfry & Sagar

Tax Treaties

Tribunal Rejects Lifting Of Corporate Veil And Affirms Taxpayer Is Not The Beneficial Owner Of Foreign Assets Owned By A BVI Company

In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal held that Indian resident shareholders of a British Virgin Islands company cannot be treated as the beneficial owner of the foreign assets owed by such company, in the absence of any investment from undisclosed sources.

KC

Khaitan & Co LLP

Section 194T – A New Compliance Frontier For Partnership Firms And LLPs

The introduction of Section 194T by the Finance (No. 2) Act, 2024 in the Income-tax Act, 1961 (‘Act'), represents a pivotal shift in the tax regime governing payments...

LS

Lakshmikumaran & Sridharan

CBDT Signs Record 174 APAs And First Ever Multilateral APA In FY 24-25

Even before reaching the milestone of the 13th anniversary of the Advance Pricing Agreement (APA) regime in India, CBDT achieved another milestone of signing 174 APAs in a given financial year (FY 24-25), with 34 APAs signed on a single day. This year also marked the year India entered into the first-ever Multilateral APA.

NP

Nexdigm Private Limited

Tax Street – February 2025

NP

Nexdigm Private Limited

CBDT Issues Guidance On The Application Of Principal Purpose Test (PPT) Under Tax Treaties

AC

Aurtus Consulting LLP

Supreme Court Has Stayed Order Passed By Delhi High Court In Case Of Tiger Global International Holdings

DC

Dewan P.N. Chopra & Co.

Tax Treaties And The Principal Purpose Test – Government Clarifies Its Application

Anagram Partners

Government Issues Guidance On Application Of 'Principal Purpose Test' Under Tax Treaties

KC

Khaitan & Co LLP

ITAT Ruling In The Case Of SC Lowy

VA

Vaish Associates Advocates

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Income Tax

Tribunal Rejects Lifting Of Corporate Veil And Affirms Taxpayer Is Not The Beneficial Owner Of Foreign Assets Owned By A BVI Company

In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal held that Indian resident shareholders of a British Virgin Islands company cannot be treated as the beneficial owner of the foreign assets owed by such company, in the absence of any investment from undisclosed sources.

KC

Khaitan & Co LLP

Digital Data Access And Privacy In The Income Tax Bill, 2025

The Income Tax Bill, 2025 (hereinafter referred to as the "Bill"), introduced in the Lok Sabha on February 13, 2025 is a modern reform which seeks to replace the Income-Tax Act, 1961 (hereinafter referred to as the "IT Act").

SR

S.S. Rana & Co. Advocates

Taxman's Bid To Reform Prosecution Casts Shadow Over Personal Data

The Income Tax Bill, 2025 introduces sweeping changes to how wilful failure to file returns and TDS defaults are prosecuted.

PL

Phoenix Legal

Doing Business In India - Expanding In The World's Most Promising Market

India Government

SA

Solique Advisors

From Digital Asset To Property: Examining Cryptocurrency's Status Under Indian Law?

India Technology

CC

Coinque Consulting

Income Tax Bill 2025Key Proposals Impacting Cross Border Transactions And Capital Flows

BA

BTG Advaya

Secondment Of Employees - Significance Of 'Lien' On Previous Post - Formation Of Service PE In India.

India Employment

YL

Yuktam Legal

Cost Of Settlement Of Disputes Under SEBI Act And Competition Act Not Deductible Under Section 37(1) Of Income Tax Act, 1961

YL

Yuktam Legal

Taxability Of Arbitral Award In The Absence Of PE In India:

YL

Yuktam Legal

See more

Transfer Pricing

Tax Street - March 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 March 2025.

NP

Nexdigm Private Limited

CBDT Amends Safe Harbour Rules

The CBDT vide notification no. 21/2025 dated 25th March 2025 has amended Rule 10TA (definitions for Safe Harbour Rules) and Rule 10TD (safe harbour) of Safe Harbour Rules (SHR).

AC

Aurtus Consulting LLP

Tax Street – February 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 February 2025.

NP

Nexdigm Private Limited

Union Budget 2025: Transfer Pricing Reforms - More Loopholes Than Solutions?

LS

Lakshmikumaran & Sridharan

The Proposed Structure Of India's New Income-tax Bill, 2025

MP

Majmudar & Partners

Analysis Of The Finance Bill 2025 - Outlining Key Amendments Introduced In The Legislation

VA

Vaish Associates Advocates

Start-Up Liftoff - From Seed To Scale Policy And Tax Reforms Impacting The Start-Up Sector

EY

Ernst & Young

Union Budget 2025-26

EY

Ernst & Young

Fostering Growth With Fiscal Prudence

EY

Ernst & Young

See more

Corporate Tax

GST On Legal Services & Advocate Fees Explained

Many people seek legal aid, but what about the charged GST? This article details the changes made to the Indian indirect taxation system regarding the GST on legal services.

V

Vakilsearch

Cross-Border Joint Ventures: 5 Legal Risks And How To Avoid Them

Cross-border joint ventures (JVs) have become a pivotal strategy for international businesses aiming to penetrate the Indian market.

India Commercial

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Cross-Border Tax Digest - Global Updates & Key Rulings

Q3 of FY 2023-24 | October 2023 The Colombian Tax Authority has issued new rulings on Significant Economic Presence (SEP), stating that non-residents with SEP in Colombia must pay either a 10% withholding tax or a 3% annual income tax on their gross income.

SA

Solique Advisors

Analysis Of Taxes And Modern Organizations

Ka

Khurana and Khurana

Analysis Of The Finance Bill 2025 - Outlining Key Amendments Introduced In The Legislation

VA

Vaish Associates Advocates

Start-Up Liftoff - From Seed To Scale Policy And Tax Reforms Impacting The Start-Up Sector

EY

Ernst & Young

Union Budget 2025-26

EY

Ernst & Young

Budget 2025 – Comprehensive Reforms Sowing The Seeds For Agriculture Advancement And Holistic Rural Growth

India Real Estate

EY

Ernst & Young

Union Budget: - Highlights Of Budget 2025

Ka

Khurana and Khurana

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Latest Videos

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

Faceless Assessments - Laudable Initiative But Riddled With Challenges (Part 1) (Video)

VA

Vaish Associates Advocates

Basic Concepts Of Transfer Pricing (Video)

AL

Amicus Legal

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