India on Tax Treaties

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

Upon the Multilateral Instrument (MLI) entering into force, PPT has been introduced as a minimum standard in India's tax treaties covered by the MLI.

AC

Aurtus Consulting LLP

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

The matter decided by Hon'ble Delhi High Court in the case of Tiger Global International III Holdings versus The Authority for Advance Ruling dated 28.08.2024...

DC

Dewan P.N. Chopra & Co.

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

India is a signatory to the Multilateral Convention to Implement Tax Treaty Related Provisions to Prevent Base Erosion and Profit Shifting ("MLI").

Anagram Partners

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

In a welcome move, the apex tax administration body in India, the Central Board of Direct Taxes (CBDT) has clarified vide Circular No. 1 of 2025 (Circular) that (i) the ‘Principal Purpose Test' (PPT)...

KC

Khaitan & Co LLP

ITAT Ruling In The Case Of SC Lowy

VA

Vaish Associates Advocates

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

KC

Khaitan & Co LLP

Taxing Buy-Back Of Shares| Creating An Artificial Quagmire

Anagram Partners

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

NP

Nexdigm Private Limited

Swiss Authorities Suspend MFN Clause From Tax Treaty With India

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

Navigating The SEBI LODR December 2024 Amendment: Key Changes

India Commercial

KC

Khaitan & Co LLP

Uber vs. DoorDash: Monopoly Or Market Mayhem?

India Anti-trust

NN

Naik Naik & Company

Do You Really Need PPL, NOVEX, And IPRS Licenses For Weddings?

JA

J.P. Associates

New Income Tax Bill, 2025 – Highlights

LS

Lakshmikumaran & Sridharan

Deepfake Technology In Media: A Legal Perspective

India Technology

Ka

Khurana and Khurana

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