India
The court emphasised that TP analysis must adhere to the arm's-length principle, be based on the specific facts of each transaction and comply with domestic regulations, one expert says
Global stakeholders will be closely watching the Supreme Court’s ruling in a case that will have substantial implications for foreign investment, says Sanjay Sanghvi of Khaitan & Co
The new tax regime is a significant reform that will bolster India's semiconductor and electronics manufacturing ecosystem, says Khaitan & Co
The move to a new ‘high spec’ hub is slated for 2026; in other news, India reassesses its pillar two participation following the US’s withdrawal
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Sponsored by Lakshmikumaran & SridharanS Sriram and Dinesh Kukreja of Lakshmikumaran and Sridharan examine the tax consequences of foreign business reorganisations in India, including indirect transfer rules, statutory exemptions, and treaty benefits for multinational companies -
Sponsored by Lakshmikumaran & SridharanRaghavan Ramabadran, Krithika Jaganathan, and Nirupama Shankar of Lakshmikumaran & Sridharan explore the tax benefits available to businesses under India’s special economic zones framework and the practicalities and challenges of the SEZ Online system
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Sponsored by Lakshmikumaran & SridharanKaranjot Singh Khurana, Devashish Jain, and Kanika Jain of Lakshmikumaran & Sridharan examine a ruling requiring multinational enterprises to pay taxes on profits attributed to their permanent establishment in India, despite global losses
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