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Tax Law and International Tax Law

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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.

No Disallowance U/s 40A(3) Where Cash Payments Are Genuine And Verifiable

For Assessment Year 2014–15, the taxpayer, Sabha Chand, engaged in the retail sale of liquor, reported turnover of INR 6.56 crores with a net profit...

AC

Aurtus Consulting LLP

Revision Of MRP In Case Of Change GST Rate: GST 2.0 Reforms

The display of maximum retail price ("MRP") on pre-packaged commodity is governed by the Legal Metrology Act, 2009 ("LM Act") and the Legal Metrology (Packaged Commodities) Rules, 2011 ("LM Rules") made thereunder.

LS

Lakshmikumaran & Sridharan

A Note On Major GST Reforms In India

On 03 September 2025, the Indian Ministry of Finance put forth the recommendations of the Goods and Services Tax (GST) Council as part of the next-generation GST reforms.

A

Acuity Law

Key Highlights | 56th GST Council Meeting

The 56th meeting of the GST Council was held in New Delhi under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council convened on 3 September 2025, marks a transformative milestone in India's indirect tax journey.

KC

Khaitan & Co LLP

Impact Of GST Rate Changes On The Oil & Gas And Renewable Energy Sectors

LS

Lakshmikumaran & Sridharan

Impact Of GST Rate Changes On The Logistic Sector

LS

Lakshmikumaran & Sridharan

Impact Of GST Rate Changes On The Health And Pharma Sector

LS

Lakshmikumaran & Sridharan

When Work Crosses Borders, Tax Does Too Unless Businesses Dodge The Risk

LP

Legitpro Law

A Bird's Eye View Of India's Next Gen Tax Reforms

LS

Lakshmikumaran & Sridharan

Permanent Establishment Rigmarole: Supreme Court Decides In Case Of Hyatt International

AP

AZB & Partners

Customs And GST Alert - September 2025

VA

Vaish Associates Advocates

GST 2.0: Council's Mega Overhaul Slashes Daily Costs, Boosts Refunds, And Targets Sin Goods

NP

Nexdigm Private Limited

Recommendations Made In The 56th GST Council Meeting

AC

Aurtus Consulting LLP

GST 2.0 Explained: Changes, Transition, And Readiness

L

Lexplosion Solutions Private Limited

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Webinars

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Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 30 Apr 2025 | 2:00 PM

Mondaq | 2025 Law Firm Data Landscape Report

mm

Mondaq

Capital Gains Tax

Telangana High Court Quashes GAAR Proceedings In Absence Of An 'Impermissible Avoidance Arrangement'

The GAAR provisions were introduced in 2017 and are a powerful weapon in the hands of the tax authorities to challenge a transaction on the basis of lack of commercial substance or lack of bona fides.

KC

Khaitan & Co LLP

India Trade And Tax Scan

The Act also introduces clear provisions on loss, damage, and recovery procedures, including strict notice periods and a one-year limitation for claims, while recognising the growing role of digital documentation and electronic bills of lading...

KC

Kochhar & Co.

Energy, Infrastructure And Natural Resources Law Corner Bulletin - July 2025

In this edition of our Energy, Infrastructure and Natural Resources Newsletter, CMS INDUSLAW's Megha Arora, Abhishek Rohatgi, Jayati Bhatia, and Gayathri Menon bring you key legal, regulatory, and judicial developments from July 2025.

I

CMS INDUSLAW

Compensation Paid On Cancellation Of 'Agreement To Sale', Allowable As Cost Of Improvement

AC

Aurtus Consulting LLP

Homecoming Of Indian Startups: A Deep Dive Into Reverse Ipping

India Commercial

AL

Anhad Law

Taxing Non-Compete Payments In M&A: Capital Gains Or Business Income?

GA

Globeview Advisors LLP

Primacy Of Fair Market Value Assessments In Intragroup Share Transfers

MP

Majmudar & Partners

Tax Street – June 2025

NP

Nexdigm Private Limited

GIFT City And Aircraft Leasing In India

India Transport

BA

BTG Advaya

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Sales Taxes: VAT, GST

Revision Of MRP In Case Of Change GST Rate: GST 2.0 Reforms

The display of maximum retail price ("MRP") on pre-packaged commodity is governed by the Legal Metrology Act, 2009 ("LM Act") and the Legal Metrology (Packaged Commodities) Rules, 2011 ("LM Rules") made thereunder.

LS

Lakshmikumaran & Sridharan

24 P2P Lending FAQs, InvIT Norms & Amazon's NBFC Play – Sept 6, 2025 (Podcast)

This week on Lexpresso: RBI refreshes FAQs for NBFC–P2P platforms, reports a narrower current account deficit in Q1, and flags easing lending and deposit rates.

India Technology

AP

AK & Partners

A Note On Major GST Reforms In India

On 03 September 2025, the Indian Ministry of Finance put forth the recommendations of the Goods and Services Tax (GST) Council as part of the next-generation GST reforms.

A

Acuity Law

Key Highlights | 56th GST Council Meeting

KC

Khaitan & Co LLP

AKP Corporate & Compliance Digest September 08, 2025

India Commercial

AP

AK & Partners

Impact Of GST Rate Changes On The Oil & Gas And Renewable Energy Sectors

LS

Lakshmikumaran & Sridharan

Impact Of GST Rate Changes On The Logistic Sector

LS

Lakshmikumaran & Sridharan

Impact Of GST Rate Changes On The Health And Pharma Sector

LS

Lakshmikumaran & Sridharan

A Bird's Eye View Of India's Next Gen Tax Reforms

LS

Lakshmikumaran & Sridharan

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Withholding Tax

Primacy Of Fair Market Value Assessments In Intragroup Share Transfers

In the recent case of Bray Controls South East Asia Pte Ltd v. Commissioner of Income (International Taxation), W.P.(C) 17911/2024, the Delhi High Court examined an intragroup transfer of shares ...

MP

Majmudar & Partners

Cloud Computing Services- Tax Clarity

The Indian public cloud services market (including Infrastructure-as-a-Service, Platform-as-a-Service, and Software-as-a-Service) had generated a revenue of USD 5.2 billion in the first half of 2024.

I

CMS INDUSLAW

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

Under the extant tax law, a unit in the International Financial Services Centre (‘IFSC') is eligible for availing a 100% tax deduction on certain eligible income for a period of 10 consecutive years out of 15 years...

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

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

EY

Ernst & Young

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.

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Corporate Tax

Choosing The Right Business Structure In India: Private Limited Company vs LLP vs Partnership Firm – A Comprehensive FAQ

For foreign companies looking to establish a presence in India, one of the earliest and most important decisions is choosing the right business structure.

India Commercial

RA

R. Arora & Associates

One Person Company v/s Limited Liability Partnership

In India's evolving business environment, the selection of the proper business organizational form is a fundamental decision for every entrepreneur. Out of several available business forms, the One Person Company (OPC)...

AL

Aarna Law

GST On Legal Services & Advocate Fees Explained

Many people seek legal aid, but what about the charged GST? This article details the changes made to the Indian indirect taxation system regarding the GST on legal services.

V

Vakilsearch

Cross-Border Joint Ventures: 5 Legal Risks And How To Avoid Them

India Commercial

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Cross-Border Tax Digest - Global Updates & Key Rulings

SA

Solique Advisors

Analysis Of Taxes And Modern Organizations

Ka

Khurana and Khurana

Analysis Of The Finance Bill 2025 - Outlining Key Amendments Introduced In The Legislation

VA

Vaish Associates Advocates

Start-Up Liftoff - From Seed To Scale Policy And Tax Reforms Impacting The Start-Up Sector

EY

Ernst & Young

Union Budget 2025-26

EY

Ernst & Young

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Latest Videos

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Limitation Period For Issuing A Notice U/s 148 Of The Income Tax Act, 1961 For AYs Upto 2021 (Video)

SL

Shraff Legal Advocates

Analyzing Budget 2022 (Video)

NP

Nexdigm Private Limited

Tax Issues In M&A Earn Outs With Ritu Shaktawat (Video)

KC

Khaitan & Co LLP

Key Takeaways From Seminar On Union Budget 2020 By Vaish Associates Advocates - Clause By Clause Analysis!

VA

Vaish Associates Advocates

Basic Concepts Of Transfer Pricing (Video)

AL

Amicus Legal

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