International Tax
Article

Indian Supreme Court’s landmark verdict: Is a tax residence certificate (TRC) sacrosanct for tax treaty entitlement?

International Tax
Article

Virtual PE: The Indian tax authorities' approach and judicial developments

International Tax
Article

Disposal Test Revisited: Could a foreign enterprise have a PE at another enterprise's place of business?

India Tax
Article

Can a court disregard an earlier decision from another bench of equal strength?

M&A Tax
Article

Reckitt Benckiser Case (ITAT): Was the ‘demerger’ characterization correctly denied?

Sign up for The Alert - Stay on top of our latest content with links to all the digital artcles, videos, and podcasts published in the past 24 hours.
Sign Up

M&A Tax
Article

Undertaking: An intricate concept in the context of slump sale

M&A Tax
Article

Slump sale: the ‘going concern’ controversy

International Tax
Article

Could a legal fiction in the domestic tax law be read into a tax treaty?