India: Tax Treaties

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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.

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

Abu Dhabi Commercial Bank ("Assessee") is a UAE -headquartered bank and UAE tax resident with a Permanent Establishment ("PE") in India, extended External Commercial Borrowings ("ECBs")...

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Acuity Law

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

In a landmark ruling with far‑reaching implications for high‑net‑worth individuals and globally mobile Indian entrepreneurs, the Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that Mr. Binny Bansal...

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Nexdigm Private Limited

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

The Tiger Global judgment arises from a specific factual context, its reasoning reflects a broader doctrinal move towards an arrangement-centric analysis that weakens traditional assumptions around treaty primacy and grandfathering...

R & D Law Chambers LLP

The Supreme Court Of India's Judgement In Tiger Global: Jarring Way Ahead For India-Mauritius Tax Treaty

The Supreme Court of India's judgement in the matter of the Authority for Advance Rulings (Income Tax) & Ors. v. Tiger Global International Holdings marks a decisive turning point in India's approach to treaty-based tax planning, particularly under the India–Mauritius Double Taxation Avoidance Agreement ("DTAA").

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HSA Advocates

Tiger Global: Redefining Treaty Protection In India

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CMS INDUSLAW

From Vodafone To Tiger Global — A Constitutional Reset

India Commercial

IL

IndiaLaw LLP

Legal Case Analysis: Tiger Global - Flipkart Tax Dispute

LP

Legitpro Law

Supreme Court Ruling In Case Of Tiger Global: Key Observations And Takeaways

AC

Aurtus Consulting LLP

Tiger Global After GAAR Treaty Shopping Tax Residency Certificates And What Investors Must Show

LP

Legitpro Law

Bombay High Court Resolves The DDT-DTAA Controversy: Treaty Rate Held Applicable Notwithstanding Domestic Levy Mechanism

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Lakshmikumaran & Sridharan

Tiger Global Before The Supreme Court: Redefining The Limits Of Treaty Protection, AAR Jurisdiction And Investor Certainty

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King, Stubb & Kasiva

Supreme Court Denies India-Mauritius Tax Treaty Benefit For Tiger Global, Rejects Grandfathering Protection Under GAAR

KC

Khaitan & Co LLP

Indian Court Reinforces Physical Presence As Cornerstone Of Service PE

LS

Lakshmikumaran & Sridharan

Revisiting The Nature Of Dividend Distribution Tax In India

LP

Legitpro Law

Consent Managers Are India's Next Big Opportunity: Here's The FAQ You Need

AP

AK & Partners

RBI's Universal Bank Guidelines 2025: Key Strategic Shifts In Governance, Capital And Innovation

AP

AK & Partners

MeitY Signals A Sharper Turn In India's Data Protection Rollout

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Hammurabi & Solomon

Facing An Enforcement Directorate (ED) Investigation? Here's What You Must Know

India Compliance

MC

MAHESHWARI & CO. Advocates & Legal Consultants

India Rolls Out CNAP In 2026: Official Caller Name Display To Fight Spam, Powered By KYC Databases And Privacy Opt-Out

India Media & IT

Ka

Khurana and Khurana

Litigation-Proof Cross-Border Tax & FDI Structuring Strategies: A Practical India Entry Playbook For Mid-Sized Groups

This playbook offers a practical framework for mid-sized global groups entering India, covering capital structuring, treaty outcomes, PE defence, cross-border payments, GST treatment, and TP governance.

R & D Law Chambers LLP

Understanding The Nuances Of Taxation Aspects For Cross Border Transactions In India

With the increasing globalization, cross-border transactions are integral to modern business strategy.

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Ahlawat & Associates

Key Tax Impact Of Possible Revisions To The India-France Tax Treaty From A Foreign Portfolio Investor Perspective

As per recent press articles, the Indian and French governments are in the closing stages of finalizing the revised Double Taxation Avoidance Agreement (DTAA or Tax Treaty).

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Alvarez & Marsal

Remote But Relevant? – OECD's 2025 Update On 'Home' As A 'Place Of Business'

The Organisation for Economic Co-operation and Development (‘OECD') Model Tax Convention on Income and on Capital (‘MTC'), first issued in 1963...

AP

AZB & Partners

Delhi High Court Upholds Non-taxability Of Fees Paid To International Law Firm, Overrules Virtual PE Theory

KC

Khaitan & Co LLP

Seminal Decision Of The Delhi High Court On Constitution Of Service Permanent Establishment

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Vaish Associates Advocates

India Inbound Structuring For Global Groups: Singapore, Netherlands & GIFT City Explained

R & D Law Chambers LLP

Tax Street – October 2025

NP

Nexdigm Private Limited

Mumbai Tribunal Grants Treaty Exemption To Singapore Company On Sale Of Grandfathered Shares; Dismisses Allegations Of Conduit Entity And PPT Applicability

KC

Khaitan & Co LLP

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

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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

Separate Notification Required To Invoke MLI

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

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...

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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

In the dynamic start-up landscapes of Southeast Asia (SEA) and India, convertible notes have become a favoured tool for initial fundraising efforts.

India Commercial

LP

Legitpro Law

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

For NRIs managing wealth across borders, taxes are often the single biggest hurdle on returns.

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's Evolving Approach To Dispute Resolution In Bilateral Investment Treaties

Since 2017, India has increasingly implemented tariff and non-tariff barriers, impacting its participation in international trade.

India Litigation

SO

S&A Law Offices

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

Section 194T – A New Compliance Frontier For Partnership Firms And LLPs

The introduction of Section 194T by the Finance (No. 2) Act, 2024 in the Income-tax Act, 1961 (‘Act'), represents a pivotal shift in the tax regime governing payments...

LS

Lakshmikumaran & Sridharan

CBDT Signs Record 174 APAs And First Ever Multilateral APA In FY 24-25

Even before reaching the milestone of the 13th anniversary of the Advance Pricing Agreement (APA) regime in India, CBDT achieved another milestone of signing 174 APAs in a given financial year (FY 24-25), with 34 APAs signed on a single day. This year also marked the year India entered into the first-ever Multilateral APA.

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Nexdigm Private Limited

Tax Street – February 2025

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Nexdigm Private Limited

CBDT Issues Guidance On The Application Of Principal Purpose Test (PPT) Under Tax Treaties

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Aurtus Consulting LLP

Supreme Court Has Stayed Order Passed By Delhi High Court In Case Of Tiger Global International Holdings

DC

Dewan P.N. Chopra & Co.

Tax Treaties And The Principal Purpose Test – Government Clarifies Its Application

Anagram Partners

Government Issues Guidance On Application Of 'Principal Purpose Test' Under Tax Treaties

KC

Khaitan & Co LLP

ITAT Ruling In The Case Of SC Lowy

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Vaish Associates Advocates

ITAT Delhi Examines Principal Purpose Test And Allows The Benefit Under India-Luxembourg Tax Treaty

KC

Khaitan & Co LLP

Taxing Buy-Back Of Shares| Creating An Artificial Quagmire

Anagram Partners

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.

Tax Street - September 2024

NP

Nexdigm Private Limited

Tax Considerations In Cross Border M&A | An In-Depth Overview Of The Indian Landscape

BA

BTG Advaya

Fate Of Indirect Transfer Tax Post Tiger Global Judgment – Will It Add Hurdles For MNEs?

LS

Lakshmikumaran & Sridharan

US Limited Liability Company Is Eligible To Claim India-US Tax Treaty Benefit – Delhi ITAT

KC

Khaitan & Co LLP

Eligibility Of US Based Limited Liability Company To Avail Benefits Under The India-USA DTAA

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Vaish Associates Advocates

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Latest Videos

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#TaxMantra | AAR To BAR - A Quantum Change

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Vaish Associates Advocates

Webinar: India Mauritius Tax Treaty Amended (Capital Gains Tax Benefit Under Mauritius / Singapore Treaties Fall Away): Impact On India Focused Funds And PE/M&A Structures (May 12, 2016) (Video Content)

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Nishith Desai Associates

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