India
Rishi Joshi, of the Institute of Chartered Accountants of India, warns of potential judicial overreach as assets are recharacterised to bypass a legislative exclusion
Richard Gregg is no longer fit and proper to be a tax agent, said the TPB; in other news, MHA completed its acquisition of Baker Tilly South-East Europe
Recent Indian case law emphasises the importance of economic substance over mere legal form in evaluating tax implications, say authors from Khaitan & Co
As we move into an era of ‘substance over form’, determining the fundamental nature of a particular instrument is key when evaluating the tax implications of selling hybrid securities
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Sponsored by Lakshmikumaran & SridharanS Vasudevan and Prachi Bhardwaj of Lakshmikumaran & Sridharan consider the potential impact of an amendment to extend the Indian ‘angel tax’ to non-resident investors. -
Sponsored by KNAV IndiaAggressive tax strategies have become the norm and tax authorities are responding in kind. Uday Ved, N Krishna and Wrutuja Soni of KNAV India share their expertise on the central points.
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Sponsored by Deloitte ChinaScott Oleson, Rajat Ranjan and Andrew Zhu of Deloitte provide a guide to the post-merger integration issues that need to be considered in China, India, Japan, South Korea, New Zealand and Southeast Asia.
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