India: Withholding Tax

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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.

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

With the increasing globalization, cross-border transactions are integral to modern business strategy.

AA

Ahlawat & Associates

India's New Labour Codes And Their Tax Implications

While the narrative around the labour codes has largely focused on industrial relations, employment flexibility, and worker protection, their implications on taxation and payroll structuring are equally far-reaching.

India Employment

KS

King, Stubb & Kasiva

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

Reimagining Offshore Debt for India Inc: Why converting Euro Medium – Term Note (EMTN) Programmes Into Global Medium – Term Note (GMTN) Platforms Is The Next Strategic Leap

The offshore debt markets are undergoing a structural realignment. As global liquidity shifts across regions and new investor hubs emerge, Indian corporates are recalibrating how they access foreign capital.

KS

King, Stubb & Kasiva

India Direct Tax Handbook 2025: Corporate Tax, Transfer Pricing, GAAR, Litigation & Special Regimes

R & D Law Chambers LLP

Direct Tax Spotlight

KC

Kochhar & Co.

Cross-Border Strategies For Founders In SEA And India On Leveraging Convertible Notes

India Commercial

LP

Legitpro Law

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

IMC Group

Primacy Of Fair Market Value Assessments In Intragroup Share Transfers

MP

Majmudar & Partners

Cloud Computing Services- Tax Clarity

I

CMS INDUSLAW

No Withholding Tax Requirement On Certain Payments Made To Units Set-up In IFSC

AC

Aurtus Consulting LLP

Income Tax Bill 2025Key Proposals Impacting Cross Border Transactions And Capital Flows

BA

BTG Advaya

Tax Street - March 2025

NP

Nexdigm Private Limited

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

AC

Aurtus Consulting LLP

F&M - Dispute Resolution & ADR - Highlights 2025

India Litigation

Fox & Mandal

Impetus To GCCs In India: Rajasthan Releases Its GCC Policy

India Employment

KC

Khaitan & Co LLP

Investor Alert: SEBI Opens Doors To Scalable Co-Investments In AIFs (Podcast)

AP

AK & Partners

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

Dematerialised Shares And Stamp Duty: When Federal Disputes Burden Corporate India

India Commercial

CP

Corporate Professionals

EY On Budget 2025: Key Amendments Proposed In Union Budget 2025 For Auto Sector

Presenting the Union Budget 2025, the Finance Minister highlighted a strategic push for the EV industry, focusing on enhancing both supply and demand. The Government's commitment

EY

Ernst & Young

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.

Global Capability Centre (GCC) In India

Global Capability Centres (GCCs), also known as Global In-house Centres (GICs) or captive centers, have become a cornerstone of India's IT and IT-enabled services (ITES) sector.

TC

Tax Compaas

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

BA

BTG Advaya

18.89% Buyback Tax Advantage Diminishes After Recent Amendment

India Commercial

SC

Singhania & Co.

Import Of Services From Related Parties – Interplay Of Valuation Between GST, Income-Tax And Customs

Es

Economic Laws Practice

Union Budget Proposals, 2024

J

JSA

BSC BEACON June 2024 Newsletter

BS

Bhuta Shah and Co. LLP

Tax Street – June 2024

NP

Nexdigm Private Limited

Tax Street – May 2024

NP

Nexdigm Private Limited

Indian Government Notifies A Lower Rate Of Tax For Fees For Technical Services And Royalty Under India-Spain DTAA

Atharv Advisors

Sale Consideration Deposited In Escrow Account – Event Of Taxability

A

Acuity Law

Withholding Tax Obligation On Telecom Companies – Welcome Relief By Hon'ble Supreme Court

A

Acuity Law

Tax Street – May 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 in India and across the globe for the month of May 2024.

NP

Nexdigm Private Limited

Indian Government Notifies A Lower Rate Of Tax For Fees For Technical Services And Royalty Under India-Spain DTAA

Recently, in a significant ruling of Nestle SA, the Supreme Court of India had examined the interpretation of the Most Favoured Nation (MFN) clause in Indian treaties with OECD member countries.

Atharv Advisors

Sale Consideration Deposited In Escrow Account – Event Of Taxability

Corporate transactions and their related intricacies have always been a subject of frequent discussions in the corporate world.

A

Acuity Law

Withholding Tax Obligation On Telecom Companies – Welcome Relief By Hon'ble Supreme Court

Obligation (in the hands of telecom companies) to withhold taxes under Section 194H of the Income-tax Act, 1961 (IT Act) on discounts given to SIM card distributors has been a matter of long drawn dispute.

A

Acuity Law

Tax Street – March 2024

NP

Nexdigm Private Limited

Lower Deduction Certificate For TDS For NRIs Selling Their Property In India

Are you an NRI who has had to pay high withholding tax/TDS (about 22 to 23%) on sale of your Indian property.

RA

R. Arora & Associates

Applicability Of Sec 194-IC On Transfer Of Land Or Building Or Both Being Capital Asset

Sec 194-IC is a withholding tax provision wherein it specifically deals with the deduction of tax at source (hereinafter referred as "TDS") on transfer of land or building or both by resident (hereinafter referred as "Act").

India Real Estate

DV

Dhaval Vussonji & Associates

BEPS 2.0: The Two Pillar Approach – Transforming International Taxation

BEPS 2.0, a transformative global tax reform initiative, introduces a two-pillar approach to address the challenges of international taxation in our digitally connected world.

MA

Metalegal Advocates

Navigating Regulatory Excellence: Establishing Alternative Investment Funds (AIFs) In Gift City

According to a recent study conducted by PMS Bazaar, the alternative investment landscape in India, which includes both Portfolio Management Services and Alternative Investment Funds ...

DV

Dolce Vita Advisors

Taxability On Benefits And Perquisites – Impact On Food Processing Sector

NP

Nexdigm Private Limited

SC Ruling On MFN Clause In Tax Treaty: A Conundrum For The Tax Deductors In India?

LS

Lakshmikumaran & Sridharan

Onshoring The Offshore - A Gift To Indian Innovators

I

CMS INDUSLAW

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

Navigating The Tax Maze - Analysing The Tax Inferences Of Overseas Technology Transfer

LL

LEGALLANDS LLP

CBDT Notifies Rules And Issues Guidelines For Computation Of Net Winning From Online Games

I

CMS INDUSLAW

India's Union Budget 2023-24 – An Overview Of Important Amendments In Direct Tax Laws

DA

Dhruva Advisors LLP

増税-インドでビジネスを行う企業のコンプライアンス強化のために

NP

Nexdigm Private Limited

Withholding Tax On Technical Fees And Royalty Doubled By The Finance Act, 2023

LO

LexCounsel Law Offices

Tax Street - March 2023

NP

Nexdigm Private Limited

Foreign Companies May Be Required To File Tax Returns In India

NP

Nexdigm Private Limited

Technology Transfer-A Necessity For The Growth Of The World Economy

India Technology

LL

LEGALLANDS LLP

Budget Buzz - Alcobev Sector

Es

Economic Laws Practice

Budget Buzz - TDS U/s 194R On Advantage Or Perquisites Allowed

Es

Economic Laws Practice

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#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

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