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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.

Transfer Pricing Framework And Compliance Obligations For Offshore Subsidiaries In India

In the contemporary context of global business expansion, multinational enterprises (MNEs) are increasingly dependent on offshore subsidiaries located in India to leverage its extensive talent pool, cost efficiencies, and expanding market potential.

LP

Legitpro Law

Supreme Court Reaffirms Protection To Bona Fide Purchasers In VAT Transactions: Commissioner, Trade & Tax.

In a significant reaffirmation of taxpayer protection under the Delhi Value Added Tax Act, 2004 (DVAT Act), the Supreme Court of India in The Commissioner...

IL

IndiaLaw LLP

Not All Money Is Income: The Subtle Art Of Classifying Receipts To Reduce Tax Burden Through Accuracy And Insight

The Indian Income Tax Act, 1961 operates on the foundational premise of distinguishing between capital receipts and revenue receipts.

R & D Law Chambers LLP

GAAR In Practice: Lessons From Ayodhya Rami Reddy Alla And Anvida Bandi

The question of substance over form has been a recurring theme in the interpretation of taxation laws.

LS

Lakshmikumaran & Sridharan

Export Refund – Omission Of Rules 89(4B) And 96(10) – Pending Proceedings To Lapse

LS

Lakshmikumaran & Sridharan

India's APA Programme Records Landmark Growth In FY 2024-25 – 7th Annual Report

NP

Nexdigm Private Limited

Direct Tax Spotlight

KC

Kochhar & Co.

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Supreme Court: Non-Resident Companies Liable To Tax In India Even Without Permanent Office

IL

IndiaLaw LLP

Lull vs. Cessation: Supreme Court Defines "Carrying On Business" For Non-Residents

IL

IndiaLaw LLP

Tax Street – September 2025

NP

Nexdigm Private Limited

An Indirect Transfer In An Offshore Two-tier Structure Is Not Taxable In India – Tax Tribunal Rules In EBay-Flipkart Case

KC

Khaitan & Co LLP

When Are Development Rights Actually Transferred: A One-Time Grant On Date Of Agreement Or A Continuous Supply?

LS

Lakshmikumaran & Sridharan

Delhi ITAT Rejects The "Back-Office = PE" Equation

MP

Majmudar & Partners

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Webinars

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26 Nov 2025 | 10:00 AM

The India Story - A Bright Spot for Global Investments

A

Acuity Law

Recorded on 8 Oct 2025 | 7:30 AM

Decoding Global M&A: Legal Perspectives Across Borders

White And Brief Advocates And Solicitors

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

Related Country Guides

Tax Treaties

India's APA Programme Records Landmark Growth In FY 2024-25 – 7th Annual Report

The Central Board of Direct Taxes (CBDT) released its 7th Annual Report on the Advance Pricing Agreement (APA) Programme for FY 2024–2025, marking a record year in terms of agreements signed, bilateral cooperation, and tax certainty.

NP

Nexdigm Private Limited

An Indirect Transfer In An Offshore Two-tier Structure Is Not Taxable In India – Tax Tribunal Rules In EBay-Flipkart Case

In eBay Singapore Services Private Limited v. DCIT, [TS-1343-ITAT-2025(Mum)], the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that capital gains arising to a Singapore tax resident...

KC

Khaitan & Co LLP

Separate Notification Required To Invoke MLI

The Delhi Bench of Income-tax Appellate Tribunal (ITAT) in the case of Kosi Aviation Leasing Ltd. (Taxpayer)[1] v. ACIT, has held that single omnibus notification under section 90(1) of the Income-tax Act...

AM

Alvarez & Marsal

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

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

AM

Alvarez & Marsal

India May Have A Case: Evaluating Jane Street's PE Exposure Amid Derivatives Crackdown

BA

BTG Advaya

Investment Vehicles

GA

Globeview Advisors LLP

Transfer Of Rights Entitlement Is Not Akin To Transfer Of Shares

AC

Aurtus Consulting LLP

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Sales Taxes: VAT, GST

Supreme Court Reaffirms Protection To Bona Fide Purchasers In VAT Transactions: Commissioner, Trade & Tax.

In a significant reaffirmation of taxpayer protection under the Delhi Value Added Tax Act, 2004 (DVAT Act), the Supreme Court of India in The Commissioner...

IL

IndiaLaw LLP

UAE's Newly Launched Mandatory E-Invoicing System & Key Compliance Requirements For Businesses And Practitioners

The e-invoicing system initially applies to Business to Business (B2B) and Business to Government (B2G) transactions.

L

Lexplosion Solutions Private Limited

AKP Dispute Resolution Digest October 09, 2025

We are delighted to share this month's AKP Dispute Resolution Monthly Digest. Please feel free to write to us with your feedback at info@akandpartners.in.

India Litigation

AP

AK & Partners

When Are Development Rights Actually Transferred: A One-Time Grant On Date Of Agreement Or A Continuous Supply?

LS

Lakshmikumaran & Sridharan

Consumer Commission Fines Builder For Deficiency In Service, Directs Flat Possession

IL

IndiaLaw LLP

Key Highlights Of GST Notification And Clarification Circulars In September 2025

NP

Nexdigm Private Limited

India Business Bulletin (September 2025)

India Commercial

Archer & Angel

Key Highlights GST Notifications And Clarification Circulars

NP

Nexdigm Private Limited

Exiting SEZ And STPI Units: Downsizing Without Compliance Pitfalls

MC

MAHESHWARI & CO. Advocates & Legal Consultants

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Property Taxes

ITAT Chennai Rules Minor's Share In Inherited Property Cannot Be Taxed In Guardian's Hands

The Income Tax Appellate Tribunal (ITAT), Chennai, has delivered an important ruling clarifying the taxation of property inherited by minors. In Pradeep Jeyavelu v. Income Tax Officer (2025)...

IL

IndiaLaw LLP

Unlocking Tax Benefits Through Property Reinvestment

Welcome to this edition of Beyond Headlines! In several transactions that we have been involved, promoters wish to understand tax optimization opportunities on sale of shares.

GA

Globeview Advisors LLP

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

V

Vakilsearch

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

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

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Capital Gains Tax

Not All Money Is Income: The Subtle Art Of Classifying Receipts To Reduce Tax Burden Through Accuracy And Insight

The Indian Income Tax Act, 1961 operates on the foundational premise of distinguishing between capital receipts and revenue receipts.

R & D Law Chambers LLP

Tax Street – September 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 August 2025.

NP

Nexdigm Private Limited

An Indirect Transfer In An Offshore Two-tier Structure Is Not Taxable In India – Tax Tribunal Rules In EBay-Flipkart Case

In eBay Singapore Services Private Limited v. DCIT, [TS-1343-ITAT-2025(Mum)], the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that capital gains arising to a Singapore tax resident...

KC

Khaitan & Co LLP

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

AP

AZB & Partners

Stock Options In India: A Comprehensive Legal Framework For Emerging And Established Companies

India Commercial

White And Brief Advocates And Solicitors

ITAT Chennai Rules Minor's Share In Inherited Property Cannot Be Taxed In Guardian's Hands

IL

IndiaLaw LLP

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

IMC Group

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

KC

Khaitan & Co LLP

India Trade And Tax Scan

KC

Kochhar & Co.

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Latest Videos

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Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (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

Faceless Assessments - Laudable Initiative But Riddled With Challenges (Part 1) (Video)

VA

Vaish Associates Advocates

Basic Concepts Of Transfer Pricing (Video)

AL

Amicus Legal

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