India: Corporate Tax

India's 2026 Tax Amendment introduces significant tax benefits for foreign companies engaged in electronics manufacturing through contract manufacturers, extending exemptions until 2041 and adding new provisions for component storage in customs-bonded warehouses. How will these changes reshape India's competitiveness in the global electronics manufacturing services sector and influence investment decisions by original equipment manufacturers?

The article highlights the legal, tax and administrative challenges faced by operational SEZ units transitioning into Domestic Tariff Area units. Key issues include uncertainty during the approval period, inconsistent inventory valuation dates, excessive duties on domestic assets, and full-value taxation of raw materials.

Business transfers can fail even after legal closing when operational contracts, tax and stamp-duty treatment, and governance rights have not been dealt with together. The buyer may acquire the business legally but still face disrupted operations, restricted commercial rights or unexpected tax liabilities from the first day.

Global Capability Centres in India have evolved from basic support operations into strategic hubs handling high-value functions like R&D, analytics, and procurement. As these centres scale and take on more complex responsibilities, multinational enterprises face heightened tax risks around permanent establishment classification and transfer pricing compliance that require careful structural review and documentation.

Special Economic Zones offer export-oriented businesses and foreign investors a distinct fiscal and regulatory framework to operate in India. What tax exemptions, customs benefits, and compliance obligations apply to SEZ units under current law, and how have recent amendments reshaped the policy landscape for semiconductor manufacturing and domestic market sales?

Most businesses have become comfortable with UAE corporate tax filing by now.  The deadlines are on the calendar, the forms are familiar, and finance teams are well into the rhythm. What fewer businesses have stopped to check is whether the accounting software they're running can actually keep up with what's coming next.  This includes everything from transfer pricing schedules to the phased rollout of e-invoicing.  This guide explains what that readiness actually looks like for finance directors, SME owners, and compliance officers working through UAE corporate tax compliance right now.

Starting a business is often associated with registration forms, incorporation documents and compliance procedures. However, successful entrepreneurs increasingly understand that launching a company requires...

Private equity funds operate as pooled investment vehicles with typical lifespans of 10 to 12 years, where limited partners (“LPs”) commit capital upfront for deployment by the general partner (“GP”).

The process of starting a business has evolved significantly over the last decade. Entrepreneurs are no longer treating business formation as a simple registration exercise.