India: 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.
Article
Faster To Arbitration, Still Shut Out On Tax: What India's New Investment Treaties Mean For Foreign Investors
In December 2020, an arbitral tribunal ordered India to pay Cairn Energy about USD 1.2 billion, plus interest and costs, for a tax demand raised under a retrospective amendment. Three months earlier, Vodafone had won a similar case. Both claims succeeded because the investment treaties under which they were brought did not exclude tax. Under the treaties India signs today, neither claim could have been brought at all.
India Tax
LP
Legitpro Law
Article
GST Council’s 57th Meeting: Recommendations To Facilitate The Export Of Services And Their Implications For Businesses With Overseas Branches
The GST Council, at its 57th meeting held on 8 October 2026, recommended a package of measures intended to facilitate the export of services from India. For enterprises that deliver services through overseas branches, the most consequential recommendation is the proposed removal of the restriction under which a supply between an Indian establishment and its own foreign branch could not qualify as an “export of services”. The Council has also recommended system-based processing of refunds and a wider eligibility for refund of accumulated input tax credit (“ITC”), both of which bear directly on working capital.
India Tax
LP
Legitpro Law
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Tax Disputes

Tax Treaties

Article
Faster To Arbitration, Still Shut Out On Tax: What India's New Investment Treaties Mean For Foreign Investors
In December 2020, an arbitral tribunal ordered India to pay Cairn Energy about USD 1.2 billion, plus interest and costs, for a tax demand raised under a retrospective amendment. Three months earlier, Vodafone had won a similar case. Both claims succeeded because the investment treaties under which they were brought did not exclude tax. Under the treaties India signs today, neither claim could have been brought at all.
India Tax
LP
Legitpro Law
Article
From Linklaters To Paul Wurth: The Changing Contours Of The Force Of Attraction Rule In Tax Treaties
The Delhi Tribunal's recent ruling in Paul Wurth Italia has reshaped the application of the force of attraction rule under tax treaties, emphasizing that a permanent establishment's mere existence cannot justify taxation of all source-country profits. This decision marks a critical shift toward requiring demonstrable factual and functional nexus between the PE and disputed income, signaling a more restrained interpretation of this contested principle in international taxation.
India Tax
LS
Lakshmikumaran & Sridharan
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Income Tax

Article
Who Owns The IP A GCC Creates? Drafting, Assignments, Transfer Pricing And Protection Strategy For Global Capability Centres In India
Many multinational groups now run a good part of their research and development from a global capability centre (GCC) in India. The engineering work gets done, the product gets built, and then a simple question comes up that nobody had planned for: who actually owns the intellectual property (IP)? In my experience advising on such structures, this question is usually asked late, often during a funding round, an audit or a dispute. By then, fixing the paper trail is expensive.
India IP
LP
Legitpro Law
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Transfer Pricing

Article
Who Owns The IP A GCC Creates? Drafting, Assignments, Transfer Pricing And Protection Strategy For Global Capability Centres In India
Many multinational groups now run a good part of their research and development from a global capability centre (GCC) in India. The engineering work gets done, the product gets built, and then a simple question comes up that nobody had planned for: who actually owns the intellectual property (IP)? In my experience advising on such structures, this question is usually asked late, often during a funding round, an audit or a dispute. By then, fixing the paper trail is expensive.
India IP
LP
Legitpro Law
Article
Unlocking Indian Transfer Pricing Safe Harbour Regime
Aurtus provides comprehensive tax and advisory services spanning direct tax, indirect tax, and international tax matters. Their expertise includes transaction structuring, M&A assistance, IPO advisory, GST compliance, transfer pricing, and specialized services for family offices and GIFT IFSC setups. The firm offers end-to-end solutions for corporate tax planning, dispute resolution, and regulatory compliance across domestic and cross-border transactions.
India Tax
AC
Aurtus Consulting LLP
Article
From Linklaters To Paul Wurth: The Changing Contours Of The Force Of Attraction Rule In Tax Treaties
The Delhi Tribunal's recent ruling in Paul Wurth Italia has reshaped the application of the force of attraction rule under tax treaties, emphasizing that a permanent establishment's mere existence cannot justify taxation of all source-country profits. This decision marks a critical shift toward requiring demonstrable factual and functional nexus between the PE and disputed income, signaling a more restrained interpretation of this contested principle in international taxation.
India Tax
LS
Lakshmikumaran & Sridharan
See more

Corporate Tax

Article
Unlocking Indian Transfer Pricing Safe Harbour Regime
Aurtus provides comprehensive tax and advisory services spanning direct tax, indirect tax, and international tax matters. Their expertise includes transaction structuring, M&A assistance, IPO advisory, GST compliance, transfer pricing, and specialized services for family offices and GIFT IFSC setups. The firm offers end-to-end solutions for corporate tax planning, dispute resolution, and regulatory compliance across domestic and cross-border transactions.
India Tax
AC
Aurtus Consulting LLP
Article
From Linklaters To Paul Wurth: The Changing Contours Of The Force Of Attraction Rule In Tax Treaties
The Delhi Tribunal's recent ruling in Paul Wurth Italia has reshaped the application of the force of attraction rule under tax treaties, emphasizing that a permanent establishment's mere existence cannot justify taxation of all source-country profits. This decision marks a critical shift toward requiring demonstrable factual and functional nexus between the PE and disputed income, signaling a more restrained interpretation of this contested principle in international taxation.
India Tax
LS
Lakshmikumaran & Sridharan
See more

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