India: Tax Treaties

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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.

India May Have A Case: Evaluating Jane Street's PE Exposure Amid Derivatives Crackdown

As SEBI cracks down on Jane Street over alleged manipulation of Bank Nifty and Nifty expiry-day trades, a new dimension of regulatory scrutiny is emerging: permanent establishment (PE) risk under Indian income tax laws.

BA

BTG Advaya

Investment Vehicles

In this issue, we highlight key updates on cross-border investment vehicles and their role in facilitating investments into and out of India.

GA

Globeview Advisors LLP

Transfer Of Rights Entitlement Is Not Akin To Transfer Of Shares

The Asssessee , was established in Saudi Arabia and is certified to be a tax resident in Saudi Arabia for the purposes of India-Saudi Arabia DTAA (‘the Treaty').

AC

Aurtus Consulting LLP

To Report Or Not To Report, That Is The Branch Office Question

When one thinks of the applicability of the Transfer Pricing (‘TP') provisions of the Income-tax Act, 1961 (‘Act'), the first thing that comes to mind is a situation where an Indian company...

LS

Lakshmikumaran & Sridharan

India's Evolving Approach To Dispute Resolution In Bilateral Investment Treaties

India Litigation

SO

S&A Law Offices

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

KC

Khaitan & Co LLP

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

LS

Lakshmikumaran & Sridharan

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

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

GST On Legal Services & Advocate Fees Explained

V

Vakilsearch

NSDL: Circular On Off-Market Transfer Of Private Limited Company Shares

India Commercial

AP

Argus Partners

Argus Talks: Decoding The Gayatri Balasamy Verdict: Boon Or Bane For Indian Arbitration (Video)

India Litigation

AP

Argus Partners

Understanding The Interplay Between Insurance And Data Protection In India

TC

Tuli & Co

GST On TV Or Television: Latest Rates, HSN Code & Impact

V

Vakilsearch

ITAT Delhi Examines Principal Purpose Test And Allows The Benefit Under India-Luxembourg Tax Treaty

In a first of its kind ruling, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) in the case of SC Lowy P.I. (LUX) S.A.R.L. vs. ACIT, (ITA No.3568/DEL/2023) has adjudicated on the merits of the PPT provisions ...

KC

Khaitan & Co LLP

Taxing Buy-Back Of Shares| Creating An Artificial Quagmire

In the Budget of 2024, the Indian Government abolished buy-back distribution tax ("BBT"), and introduced a new regime for taxing share buy-backs ("The New Regime"). In the backdrop of the abolition of dividend.

Anagram Partners

Switzerland Suspends Application Of Most Favoured Nation (MFN) Clause For India-Switzerland Tax Treaty

Switzerland and India entered into a Double Taxation Avoidance Agreement (DTAA) on 2 November 1994, with subsequent amendments through protocols on 16 February 2000...

NP

Nexdigm Private Limited

Swiss Authorities Suspend MFN Clause From Tax Treaty With India

The Double Taxation Avoidance Agreement (DTAA)/ Tax Treaty between Switzerland and India was initially signed on 2 November 1994 and then amended by protocols...

DC

Dewan P.N. Chopra & Co.

Tax Street - September 2024

NP

Nexdigm Private Limited

Tax Considerations In Cross Border M&A | An In-Depth Overview Of The Indian Landscape

BA

BTG Advaya

Fate Of Indirect Transfer Tax Post Tiger Global Judgment – Will It Add Hurdles For MNEs?

LS

Lakshmikumaran & Sridharan

US Limited Liability Company Is Eligible To Claim India-US Tax Treaty Benefit – Delhi ITAT

KC

Khaitan & Co LLP

Eligibility Of US Based Limited Liability Company To Avail Benefits Under The India-USA DTAA

VA

Vaish Associates Advocates

Delhi High Court Reiterates Importance Of Tax Residency Certificate Issued By Mauritius Tax Authorities To Claim Benefits Under India-Mauritius DTAA

KC

Khaitan & Co LLP

Taxation Of Overseas Investments By Indian Investors Decoded

J

JSA

Delhi HC Reinstates Tax Exemption For Tiger Global's Flipkart Sale, Reversing AAR's Tax Avoidance Claim

NP

Nexdigm Private Limited

Treaty Provisions For Royalty And Fees For Technical Services (FTS): Common Disputes

MA

Metalegal Advocates

Tax Street – June 2024

NP

Nexdigm Private Limited

Taxation Of Overseas Investments By Indian Investors Decoded

Overview of the Indian tax aspects and costs to be borne in mind when planning offshore investments by Indian resident individuals.

J

JSA

Delhi HC Reinstates Tax Exemption For Tiger Global's Flipkart Sale, Reversing AAR's Tax Avoidance Claim

Recently, the Delhi High Court (HC) delivered a noteworthy judgment1 quashing the ruling2 of the Authority for Advance Rulings (AAR) that denied Tiger Global International III...

NP

Nexdigm Private Limited

Treaty Provisions For Royalty And Fees For Technical Services (FTS): Common Disputes

Under the Income-tax Act, 1961 (‘Act'), to determine the tax liability, it is essential to assess the residential status of the assessee. When the assessee is a non-resident or a foreign entity doing business in India...

MA

Metalegal Advocates

Tax Street – June 2024

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...

NP

Nexdigm Private Limited

The Reverse Flip Gambit: Legal And Tax Manoeuvres For Indian Startups Coming Home

India Commercial

LS

Lakshmikumaran & Sridharan

Arm's Length Principle In Transfer Pricing: A Conceptual Analysis

The arm's length principle is the international standard for determining the taxability of profits resulting from transactions between related entities.

MA

Metalegal Advocates

India Amends Its Tax Treaty With Mauritius, Adds Anti-Abuse Conditions

The Indian and Mauritian Governments have recently signed a protocol dated 7 March 2024 (Protocol) to amend the India-Mauritius tax treaty (Tax Treaty).

KC

Khaitan & Co LLP

Tribunal Emphasizes Importance Of TRC: Upholds Eligibility Of Mauritius Based CIV For Tax Treaty Benefits

In a recent ruling, the Income Tax Appellate Tribunal, Delhi recognized and upheld the importance of the Tax Residency Certificate and held that a Mauritius-based Collective Investment Vehicle registered as a Foreign Portfolio Investor …

Parakram Legal

Mauritius And India Signed New Tax Treaty Protocol

The governments of India and Mauritius signed, on 13 March, a second amending protocol to the 1982 double tax agreement (DTA) between the two countries...

TS

The Sovereign Group

Private Equity And M&A In India: What To Expect In 2024?

India Commercial

ND

Nishith Desai Associates

Disallowance Under Section 40(a)(i) On Payment Made To Non-residents – Whether Violative Of Non-Discrimination Article In Tax Treaty?

LS

Lakshmikumaran & Sridharan

Indian Tax Treaties: Capital Gains And Beneficial Ownership Test

SA

S&R Associates

How A Clerical Error Led To Substantial Tax Litigation.

India Litigation

MP

Majmudar & Partners

Interplay Between Foreign Taxpayers' Global Profits And PE Profit Attribution

LS

Lakshmikumaran & Sridharan

Indirect Transfers – Evolution Of Law & Recent Dicta

A

Acuity Law

Tax Street – November 2023

NP

Nexdigm Private Limited

"Most Favored Nation" Clause – Important Ruling Of The Hon'ble Supreme Court Of India

A

Acuity Law

BEPS Actions – A Concise Summary

MA

Metalegal Advocates

Tax Street – October 2023

NP

Nexdigm Private Limited

'Most Favored Nation' Clause In Tax Treaties, Not Automatically Favorable

KC

Khaitan & Co LLP

Supreme Court Rules On Interpretation Of The MFN Clause In Tax Treaties

NP

Nexdigm Private Limited

Cross-Border Share Sale – Eligibility For Tax Treaty Benefit

LS

Lakshmikumaran & Sridharan

Tax Street – August 2023

NP

Nexdigm Private Limited

Collective Investment Vehicle Held Eligible To Claim India-Mauritius Tax Treaty Benefit | Treaty Shopping Argument Overruled

KC

Khaitan & Co LLP

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Latest Videos

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#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

Webinar: India Mauritius Tax Treaty Amended (Capital Gains Tax Benefit Under Mauritius / Singapore Treaties Fall Away): Impact On India Focused Funds And PE/M&A Structures (May 12, 2016) (Video Content)

ND

Nishith Desai Associates

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