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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.

Flat Received In Lieu Of Surrender Of Tenancy Rights Not Taxable Under Section 56(2)(x)

The Assessee was allotted property with a stamp duty value of INR 11.69 Crores, under a Permanent Alternate Accommodation (PAA) agreement executed in March 2017.

AC

Aurtus Consulting LLP

Form 3CEB To Form 48: What The New Transfer Pricing Reporting Regime Means For Taxpayers!

Since its introduction in 2013, Form 3CEB has served as primary Transfer Pricing ('TP') disclosure form in India. Taxpayers having international transactions or specified domestic transactions...

AC

Aurtus Consulting LLP

Critical Australian Tax Developments For Private Equity: What You Need To Know

There are significant tax developments underway that have the potential to materially impact private equity debt and investment structures in Australia. Private equity investors can expect the Australian Taxation Office...

KL

Herbert Smith Freehills Kramer LLP

Compliance Playbook For Income-tax Rules, 2026

With the notification of the Income-tax Rules, 2026 (“the Rules”) under the Income-tax Act, 2025,(“the Act”) India’s direct tax framework has moved from legislative intent to operational reality. Effective 1 April 2026, these Rules will shape how taxpayers, employers and advisors approach compliance, structuring and reporting.

LP

Legitpro Law

Key Tax Issues Discussed In The 2025 Annual Meeting Between The IRD And The HKICPA

KP

KPMG

Taxation And Annual Compliance For One Person Companies In India

MH

Mansukhlal Hiralal & Co.

Full Federal Court Finds $11 Million Of Related Party Agreement Fees Not Deductible

CG

Coleman Greig Lawyers

Updated Returns In Union Budget 2026: Slightly Distant From The Home Stretch?

LS

Lakshmikumaran & Sridharan

Review Of Case Law Of The Cassation Court For Administrative Cases

GI

GRATA International

From 1961 To 2025: What Taxpayers Need To Know As The New Income Tax Act Replaces The Old Law From FY 2026-27

LP

Legitpro Law

Income Tax Rules, 2026 Notified: HRA, Allowance And Form Changes That Salary Earners And Corporates Must Prepare For

LP

Legitpro Law

Taxation Framework For LLPs In India

MH

Mansukhlal Hiralal & Co.

Thailand Ties Data Center Tax Breaks To Workforce And Supply Chain Development

TG

Tilleke & Gibbins

Pre-IPO US Tax Planning For US Founders Of Companies Seeking To List In Hong Kong

WL

Withers LLP

Post-Retirement Disciplinary Action: Supreme Court Protects Retiral Benefits Of Employees (Video)

India Employment

IL

IndiaLaw LLP

RBI Releases FEMA 2026 Export-Import Trade Regulations: What Businesses Need To Know

India International

LS

Lakshmikumaran & Sridharan

F&M - Dispute Resolution & ADR - Highlights 2025

India Litigation

Fox & Mandal

信用证下倒签与顺签及重复签发纸质提单和电放提单（surendered Bills Of Lading）的法律后果：浙江省高级人民法院二审"宁波南衡进出口有限公司与株式会社新韩银行信用证纠纷案"判决书简述与点评

China Commercial

JT

Beijing Jincheng Tongda & Neal Law Firm

Key Amendments To The External Commercial Borrowing Regime Under The 2026 Borrowing And Lending Regulations

J

JSA

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Related Country Guides

Tax Treaties

Key Tax Issues Discussed In The 2025 Annual Meeting Between The IRD And The HKICPA

The minutes of the 2025 annual meeting between the Hong Kong Institute of Certified Public Accountants (HKICPA) and the Inland Revenue Department (IRD) were recently published.

KP

KPMG

Global Capabilities Centres (GCCs): Navigating U.S. Immigration Barriers Through Offshore Talent Hubs

India has long been recognized as a global hub of highly trained and skilled workforce, especially in technology, finance, and business services. This talent pool has been a key driver...

India Immigration

KC

Kochhar & Co.

Is Offshore Offshore Enough? Recent Indian Supreme Court Tax Decision Impacts Global M&A Which Derive Substantial Value From India

Cross-border M&A transactions routinely involve offshore holding structures. A typical exit involves selling shares in a foreign holding company whose value is substantially derived from operating businesses in another jurisdiction, such as India.

KC

Khaitan & Co LLP

Tax Street – January 2026

NP

Nexdigm Private Limited

Delhi ITAT Allows DTAA Benefit On DDT; Caps DDT At 10% Under Indo-Japan DTAA

AC

Aurtus Consulting LLP

PE Loss Set Off Against ECB Interest Allowed: Abu Dhabi Commercial Bank v. DCIT

A

Acuity Law

Tax Residency Abroad – Not Just A Game Of Days Spent Outside India!

NP

Nexdigm Private Limited

Indonesia's PMK No. 112 Of 2025: Procedures For Implementing Double Taxation Avoidance Agreements

AM

Alvarez & Marsal

Tiger Global Ruling: Does GAAR Override Tax Treaties And What Is The Way Forward?

R & D Law Chambers LLP

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Withholding Tax

Critical Australian Tax Developments For Private Equity: What You Need To Know

There are significant tax developments underway that have the potential to materially impact private equity debt and investment structures in Australia. Private equity investors can expect the Australian Taxation Office...

KL

Herbert Smith Freehills Kramer LLP

Key Tax Issues Discussed In The 2025 Annual Meeting Between The IRD And The HKICPA

The minutes of the 2025 annual meeting between the Hong Kong Institute of Certified Public Accountants (HKICPA) and the Inland Revenue Department (IRD) were recently published.

KP

KPMG

Clarity For Australian Tax Treaty Disputes

This article is a follow up to our text in the August 2025 edition of the GGI FYI LDR newsletter. In that article we discussed the Federal Court's decision in Oracle v FCT [2024] FCA 1262.

GGI Global Alliance

Singapore Budget 2026: Key Tax Announcements

AM

Alvarez & Marsal

Indonesia's PMK No. 112 Of 2025: Procedures For Implementing Double Taxation Avoidance Agreements

AM

Alvarez & Marsal

Union Budget 2026

A

Acuity Law

Should You Set Up An Entity In GIFT City

KS

King, Stubb & Kasiva

Tax And Legal Implications Of Engaging Freelancers For Businesses In Thailand

GI

GRATA International

Tax And Legal Implications Of Engaging Freelancers For Businesses In Mongolia

GI

GRATA International

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Inheritance Tax

涉外股权继承纠纷如何确定准据法

有限责任公司股权继承纠纷案件涉及公司法与继承法的交叉领域，历来是司法实务中的难点问题。

China Commercial

JT

Beijing Jincheng Tongda & Neal Law Firm

It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

In this edition of It depends, partners Scott Hay-Bartlem and Clinton Jackson bring the latest updates on the government's proposed tax on large super balances, including the introduction of indexation.

CG

Cooper Grace Ward

Intergenerational Wealth Transfer

Much has been written about the ever approaching "unprecedented" intergenerational wealth transfer, in which between AU$3.5 trillion and Au$5.4 trillion in assets is expected to pass from the Baby Boomers to their heirs.

KW

King & Wood Mallesons

Labuan Company Formation In Malaysia: Tax Benefits, Requirements, And Setup Guide (2025)

Malaysia Commercial

Aqran Vijandran Advocates & Solicitors

Wealth Preservation Strategies: Inheritance Tax Planning For High-Net-Worth Individuals In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Private Client Services

NP

Nexdigm Private Limited

Mid May Tax Update

PP

Pointon Partners

End of April Tax Update

PP

Pointon Partners

Early-April 2025 – Tax Update

Australia Strategy

PP

Pointon Partners

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Transfer Pricing

Form 3CEB To Form 48: What The New Transfer Pricing Reporting Regime Means For Taxpayers!

Since its introduction in 2013, Form 3CEB has served as primary Transfer Pricing ('TP') disclosure form in India. Taxpayers having international transactions or specified domestic transactions...

AC

Aurtus Consulting LLP

Global Capabilities Centres (GCCs): Navigating U.S. Immigration Barriers Through Offshore Talent Hubs

India has long been recognized as a global hub of highly trained and skilled workforce, especially in technology, finance, and business services. This talent pool has been a key driver...

India Immigration

KC

Kochhar & Co.

Indian Safe Harbour Regime Revamped: Draft Income-tax Rules, 2026

Safe Harbour Rules ('SHR') were first introduced in Indian Transfer Pricing (‘TP') regime by the Central Board of Direct Taxes ('CBDT') in September 2013 under Section 92CB of the Income-tax Act...

AC

Aurtus Consulting LLP

Building The World's Back-End: How Union Budget 2026-2027 Accelerates India's Global Cloud And Data Centre Infrastructure Leadership

AP

AK & Partners

Budget 2026: A Structural Reset Of India's Transfer Pricing Framework

NP

Nexdigm Private Limited

Highlights - ECONOMIC SURVEY 2026

Worldwide Strategy

AC

Aurtus Consulting LLP

Macau SAR Publishes Implementation Rules For Transfer Pricing Administration

KP

KPMG

Transfer Pricing And Characterization Of An Entity : Netflix Entertainment Services India LLP v. Deputy Commissioner Of Income Tax

A

Acuity Law

Economic Survey 2026 - Highlights

AC

Aurtus Consulting LLP

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Latest Videos

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Due Diligence Before You Deal: What Foreign Investors Should Verify Before Acquiring A Business In India

IMC Group

Дивиденды И Фактическое Право На Доход (Video)

KP

KP Disputes

Structuring Wealth Across Borders: US And UK Tax Perspectives From Singapore (Video)

WL

Withers LLP

Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

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

SL

Shraff Legal Advocates

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