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.

Article 13(4): Taxation Of Capital Gains On Shares In Indian Companies: An Analysis Of The Grandfathering Clause And Its Implications

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...

KS

King, Stubb & Kasiva

Tiger Global: Caged On Grandfathering, Still Hunting On Substance

Tiger Global has reset the standard for treaty entitlement in India. For international practitioners and in-house counsel advising on India-facing structures — whether cross-border holding arrangements...

R & D Law Chambers LLP

Global Capabilities Centres (GCCs): Navigating U.S. Immigration Barriers Through Offshore Talent Hubs

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...

India Immigration

KC

Kochhar & Co.

Is Offshore Offshore Enough? Recent Indian Supreme Court Tax Decision Impacts Global M&A Which Derive Substantial Value From India

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.

KC

Khaitan & Co LLP

Tax Street – January 2026

NP

Nexdigm Private Limited

Delhi ITAT Allows DTAA Benefit On DDT; Caps DDT At 10% Under Indo-Japan DTAA

AC

Aurtus Consulting LLP

PE Loss Set Off Against ECB Interest Allowed: Abu Dhabi Commercial Bank v. DCIT

A

Acuity Law

Tax Residency Abroad – Not Just A Game Of Days Spent Outside India!

NP

Nexdigm Private Limited

Tiger Global Ruling: Does GAAR Override Tax Treaties And What Is The Way Forward?

R & D Law Chambers LLP

The Supreme Court Of India's Judgement In Tiger Global: Jarring Way Ahead For India-Mauritius Tax Treaty

HA

HSA Advocates

Tiger Global: Redefining Treaty Protection In India

I

CMS INDUSLAW

From Vodafone To Tiger Global — A Constitutional Reset

India Commercial

IL

IndiaLaw LLP

Legal Case Analysis: Tiger Global - Flipkart Tax Dispute

LP

Legitpro Law

Supreme Court Ruling In Case Of Tiger Global: Key Observations And Takeaways

AC

Aurtus Consulting LLP

Income Tax Rules, 2026 Notified: HRA, Allowance And Form Changes That Salary Earners And Corporates Must Prepare For

LP

Legitpro Law

India Rolls Out CNAP In 2026: Official Caller Name Display To Fight Spam, Powered By KYC Databases And Privacy Opt-Out

India Media & IT

Ka

Khurana and Khurana

Global Mobility Risks Expanding Companies Often Overlook In Cross-Border Hiring

India Immigration

IMC Group

Deepfakes As Evidence: Authenticity, Chain Of Custody And Section 65B In The Age Of IT Rules 2026

India Technology

LP

Legitpro Law

IT Rules 2026 Deepfake Regulation: Three Hour Takedowns And AI Labelling Obligations

India Technology

LP

Legitpro Law

Tiger Global After GAAR Treaty Shopping Tax Residency Certificates And What Investors Must Show

For more than two decades, offshore holding structures using Mauritius and other treaty jurisdictions have been a staple of foreign investment into India, particularly for venture and private equity funds.

LP

Legitpro Law

Bombay High Court Resolves The DDT-DTAA Controversy: Treaty Rate Held Applicable Notwithstanding Domestic Levy Mechanism

In a significant and precedent-setting ruling, the Bombay High Court has settled the long-standing controversy concerning the applicability of tax treaty protection to Dividend Distribution Tax (‘DDT')...

LS

Lakshmikumaran & Sridharan

Tiger Global Before The Supreme Court: Redefining The Limits Of Treaty Protection, AAR Jurisdiction And Investor Certainty

The Supreme Court's decision in Authority for Advance Rulings v. Tiger Global International Holdings marks one of the most consequential moments in India's international tax jurisprudence since Vodafone.

KS

King, Stubb & Kasiva

Supreme Court Denies India-Mauritius Tax Treaty Benefit For Tiger Global, Rejects Grandfathering Protection Under GAAR

In a landmark ruling, the Supreme Court of India has denied capital gains tax exemption claimed by Tiger Global International II Holdings, Tiger Global International III Holdings and Tiger Global International IV Holdings under the double taxation avoidance agreement between India and Mauritius on sale of shares of Flipkart Private Limited.

KC

Khaitan & Co LLP

Indian Court Reinforces Physical Presence As Cornerstone Of Service PE

LS

Lakshmikumaran & Sridharan

Revisiting The Nature Of Dividend Distribution Tax In India

LP

Legitpro Law

Litigation-Proof Cross-Border Tax & FDI Structuring Strategies: A Practical India Entry Playbook For Mid-Sized Groups

R & D Law Chambers LLP

Understanding The Nuances Of Taxation Aspects For Cross Border Transactions In India

AA

Ahlawat & Associates

Key Tax Impact Of Possible Revisions To The India-France Tax Treaty From A Foreign Portfolio Investor Perspective

AM

Alvarez & Marsal

Remote But Relevant? – OECD's 2025 Update On 'Home' As A 'Place Of Business'

AP

AZB & Partners

Delhi High Court Upholds Non-taxability Of Fees Paid To International Law Firm, Overrules Virtual PE Theory

KC

Khaitan & Co LLP

Seminal Decision Of The Delhi High Court On Constitution Of Service Permanent Establishment

VA

Vaish Associates Advocates

India Inbound Structuring For Global Groups: Singapore, Netherlands & GIFT City Explained

R & D Law Chambers LLP

Tax Street – October 2025

NP

Nexdigm Private Limited

Delhi High Court Upholds Non-taxability Of Fees Paid To International Law Firm, Overrules Virtual PE Theory

In the case of CIT v Clifford Chance Pte Ltd, ITA 353-354/2025, a Division Bench of the High Court of Delhi (High Court) delivered a significant ruling rejecting the theory of virtual presence and held that fees received from India clients by an international law firm is not taxable in India.

KC

Khaitan & Co LLP

Seminal Decision Of The Delhi High Court On Constitution Of Service Permanent Establishment

The Delhi High Court vide recent judgment in the case of Clifford Chance Pte Ltd ("taxpayer") has recorded illuminating findings on the issue of constitution of Service Permanent Establishment ("PE"), which will have significant bearing on assessment of tax positions taken by foreign taxpayers.

VA

Vaish Associates Advocates

India Inbound Structuring For Global Groups: Singapore, Netherlands & GIFT City Explained

This article explains how global corporate groups, institutional investors, and international fund platforms structure India inbound investments using Singapore, the Netherlands, and GIFT City.

R & D Law Chambers LLP

Tax Street – October 2025

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 in India and across the globe for the month of October 2025.

NP

Nexdigm Private Limited

Mumbai Tribunal Grants Treaty Exemption To Singapore Company On Sale Of Grandfathered Shares; Dismisses Allegations Of Conduit Entity And PPT Applicability

KC

Khaitan & Co LLP

Singapore vs. India: Tax Planning And Business Structuring For Growth

For NRIs managing wealth across borders, taxes are often the single biggest hurdle on returns.

IMC Group

MLI Provisions Unenforceable Without Separate Notification: Mumbai ITAT Rejects Tax Authority's Attempt To Deny DTAA Benefit Using Principal Purpose Test

The Mumbai Bench of the Income-tax Appellate Tribunal (the ‘ITAT') in Sky High Appeal XLIII Leasing Company Limited (‘Taxpayer') delivered a significant ruling in favour of the appellant...

AM

Alvarez & Marsal

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

AC

Aurtus Consulting LLP

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

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

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

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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)

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Nishith Desai Associates

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