Worldwide: Inheritance 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.

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

Taxing Online Games In India: A Legal And Fiscal Crossroads

India's online gaming sphere faces unprecedented legal and fiscal scrutiny currently. At the core of the continuous struggle is a Rs. 21,000 crore Goods and Services Tax demand...

MC

MAHESHWARI & CO. Advocates & Legal Consultants

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

In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal held that Indian resident shareholders of a British Virgin Islands company cannot be treated as the beneficial owner of the foreign assets owed by such company, in the absence of any investment from undisclosed sources.

KC

Khaitan & Co LLP

Digital Data Access And Privacy In The Income Tax Bill, 2025

The Income Tax Bill, 2025 (hereinafter referred to as the "Bill"), introduced in the Lok Sabha on February 13, 2025 is a modern reform which seeks to replace the Income-Tax Act, 1961 (hereinafter referred to as the "IT Act").

SR

S.S. Rana & Co. Advocates

GST Liability On The Benefits Arising Out Of Land

KA

Kings & Alliance LLP

GST Appellate Tribunal (GSTAT) Rules - A Quick Overview

KC

Khaitan & Co LLP

Taxman's Bid To Reform Prosecution Casts Shadow Over Personal Data

PL

Phoenix Legal

Resurrecting The Dead: Haryana's Entry Tax Dilemma

LS

Lakshmikumaran & Sridharan

Key Highlights Of GST Notifications And Clarification Circulars April 2025

NP

Nexdigm Private Limited

Export Refund Simplification: Prospective By Legislature; Retroactive By The Courts!!!

LS

Lakshmikumaran & Sridharan

L

Legasis

KC

Kochhar & Co.

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

BA

BTG Advaya

Cost Of Settlement Of Disputes Under SEBI Act And Competition Act Not Deductible Under Section 37(1) Of Income Tax Act, 1961

YL

Yuktam Legal

Critical Analysis Of The Proposed Digital Personal Data Protection (DPDP) Rule 2025 Regime In India

DD

Dhir & Dhir Associates

GST Rates On Gold: 18, 22, 24 Carat & Making Charges

V

Vakilsearch

Supreme Court: There Is No Bar On Seeking Anticipatory Bail Even If The Applicant Is Declared As A Proclaimed Offender Under Section 82 Of The CRPC.

India Litigation

I

IndusLaw

"Fair" Ask For A "Fair And Handsome" Advertisement

India Media & IT

RS

Remfry & Sagar

Employment Law – Union Budget 2025

India Employment

KC

Kochhar & Co.

Withholding Tax

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

India's draft Income Tax Bill 2025 (ITB 2025) is more than a legislative rewrite - it's Indian Government's endeavor to align India's tax laws with today's global business environment.

BA

BTG Advaya

Tax Street - March 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 March 2025.

NP

Nexdigm Private Limited

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

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.

Global Capability Centre (GCC) In India

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.

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Corporate Tax

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

Cross-border joint ventures (JVs) have become a pivotal strategy for international businesses aiming to penetrate the Indian market.

India Commercial

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Cross-Border Tax Digest - Global Updates & Key Rulings

Q3 of FY 2023-24 | October 2023 The Colombian Tax Authority has issued new rulings on Significant Economic Presence (SEP), stating that non-residents with SEP in Colombia must pay either a 10% withholding tax or a 3% annual income tax on their gross income.

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

Budget 2025 – Comprehensive Reforms Sowing The Seeds For Agriculture Advancement And Holistic Rural Growth

India Real Estate

EY

Ernst & Young

Union Budget: - Highlights Of Budget 2025

Ka

Khurana and Khurana

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Capital Gains Tax

A Sale Deed Is Not A Document Issued By A Revenue Authority Or Any Government Authority Which Would Certify The Agricultural Nature Of The Land

The Delhi High Court in Pr. Commissioner of Income Tax Delhi-11 Vs Ms. Sangeeta Jain, held that a sale deed primarily reflects a transaction between the parties and the terms of sale, but it does not, in itself, verify the land's classification as agricultural for the taxation purposes.

MM

M Mulla Associates

Athena Legal Key Budget Highlights 2025

The Union Budget 2025 has introduced several significant policy and regulatory changes that may impact businesses across various sectors.

AL

Athena Legal

GST Rates On Gold: 18, 22, 24 Carat & Making Charges

Under the current GST regime in India, all gold transactions—whether for jewellery, bullion, or digital formats—are taxed under a standardized structure designed to simplify compliance and enhance transparency.

V

Vakilsearch

Exiting A U.S. Venture: A Tax Guide For Non-U.S. Nationals

SA

Solique Advisors

Taxing Cryptocurrencies In India

India Technology

HA

HSA Advocates

Understanding ESOP Tax Implications For Companies And Employees

CP

Corporate Professionals

Capital Reduction: End Of The Road For Taxpayer Fate?

LS

Lakshmikumaran & Sridharan

Union Budget 2025-26

EY

Ernst & Young

Unlocking Prosperity | A New Era For Real Estate

India Real Estate

EY

Ernst & Young

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Property Taxes

GST Liability On The Benefits Arising Out Of Land

The Goods and Services Tax (GST) regime, while aiming for a unified tax structure, has encountered persistent challenges in its application to land-related rights.

KA

Kings & Alliance LLP

GST On Catering Services & Banquet Halls: Rates And HSN Codes

The GST on catering services and the GST on banquet hall charges can affect your budget whether you're planning a wedding, a corporate event...

V

Vakilsearch

Altering Stances: How Recent Budget Have Reversed The Settled Tax Positions

With the amendments proposed through Finance Bill (No.2), 2024, the Government has brought many changes to current tax laws.

CC

Coinmen Consultants LLP

Can Circle Rate Be The Sole Criteria For Determination Of Stamp Duty Applicable Upon Conveyance On Immovable Property?

AO

Alba Law Offices

Will The Recent Ruling On Benami Law Dig Up Old Deals?

LS

Lakshmikumaran & Sridharan

Lease And License: Navigating The Legal Landscape

India Real Estate

AL

Alaya Legal

Final Verdict By Supreme Court On Computation Of Property Tax In Mumbai

KC

Khaitan & Co LLP

Understanding The Prevention Of Money Laundering Act (PMLA) 2002

India Government

VA

Vaish Associates Advocates

A Guide For Purchasing Property In India

India Real Estate

AA

Ahlawat & Associates

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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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