India: Tax

Explore key Indian tax rulings on FDI policy amendments for land-border countries, share buyback taxation under section 56(2)(x), tenancy rights in property redevelopment, and transfer pricing safe harbour rules. Discover how recent tribunal decisions impact corporate restructuring, foreign exchange compliance, and depreciation on goodwill from intra-group amalgamations.

The Double Taxation Avoidance Agreement ("DTAA") between the Republic of India and the Republic of Singapore (officially, the Agreement for Avoidance of Double Taxation and Prevention...

India's Supreme Court ruling in Tiger Global sent shockwaves through foreign investors who structured their investments through Mauritius and similar treaty jurisdictions. Following diplomatic intervention at the highest levels, the Indian government introduced targeted amendments to its tax rules—but do these changes fully restore investor confidence, or do critical uncertainties remain?

On 5 June 2026, the Government of India promulgated the Income-tax (Amendment) Ordinance, 2026, exempting specified foreign investors from taxation on both interest income and capital gains arising from investments in Government Securities (“G-Secs”), with retrospective effect from 1 April 2026.

It is therefore important to understand the legal framework, the significance of obtaining the NOC, potential consequences of not obtaining it and the practical approaches generally adopted by the parties in M&A transactions.

India's regulatory landscape for financial record-keeping has undergone a quiet but consequential transformation over the past several years. The migration of books of accounts from physical ledgers to cloud-hosted platforms and SaaS-based enterprise resource planning systems has dramatically altered not just how financial data is stored, but where it resides and that question of where has become a matter of acute legal consequence.

The Income-tax Act, 2025 introduces significant amendments to India's transfer pricing regime, fundamentally restructuring how associated enterprise relationships are determined and expanding the scope of international transactions subject to arm's length pricing requirements.

The Indian Transfer Pricing (“TP”) landscape is undergoing a significant shift. The transition to a new legislative framework signals a move toward administrative modernization, enhanced compliances, reduced litigation and ease of doing business

If your business operates across borders, compliance in India is now a moving, overlapping system. What used to be handled separately by legal, HR, and finance teams is now deeply interconnected.

India's new Income Tax Act will fundamentally transform how income is assessed starting from Financial Year 2026-27, replacing the decades-old Income Tax Act of 1961. Understanding the transitional provisions and how proceedings will be handled across the old and new regimes is crucial for taxpayers and professionals navigating this historic legislative change.

In the UAE, the current corporate tax regime has transformed the way promoters, investors, and multi-generational business families approach structuring. The decision involves thinking about priorities beyond prestige or location.

Such guarantees are commonly issued within corporate groups, typically by parent companies in favour of subsidiaries or related entities, to enable such entities to obtain financing from financial institutions.