India: Tax

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 has long been recognized as a global hub of highly trained and skilled workforce, especially in technology, finance, and business services. This talent pool has been a key driver...

Cross-border M&A transactions routinely involve offshore holding structures. A typical exit involves selling shares in a foreign holding company whose value is substantially derived from operating businesses in another jurisdiction, such as India.

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.

Globe Capital Market Ltd (‘Assessee’), is engaged in the business of the share broking and clearing of trades.

On 15 January 2026, the Supreme Court of India delivered its judgment in The Authority of Advance Rulings (Income Tax) and Others v. Tiger Global International II Holdings, Tiger Global International III Holdings, and Tiger Global International IV Holdings (Civil Appeal Nos. 262, 263 and 264 of 2026).

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 has evolved as a preferred destination for global firms over the years. In 2026, it’s no longer just an ‘attractive market’ anymore, but a jurisdiction where international companies are actively planning their next growth trajectory.

Within most multinational groups, transfer pricing is still perceived primarily as a technical compliance function. It is frequently treated as a year-end margin exercise — a benchmarking study intended to ensure that operating profit falls within a statistical range. Boards often view it as a documentation issue, while finance teams approach it as a provisioning variable.

Globe Capital Market Ltd (‘Assessee’), is engaged in the business of the share broking and clearing of trades.

Federal Decree-Law No. (20) of 2025 (the "Amendment"), effective 15 October 2025, makes the most substantial changes to the UAE's mainland corporate framework since the Commercial Companies Law (Federal Decree-Law No. (32) of 2021, the "CCL") came into force. It introduces preferred share classes, constitutional exit mechanics, and corporate mobility with continuity of legal personality into the onshore limited liability company – structural features that, until now, were primarily associated with DIFC / AD

Starting a sole proprietorship in India offers simplicity and flexibility, but business owners must navigate complex taxation frameworks and compliance obligations.