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 & SridharanKaranjot Singh Khurana, Loveena Manaktala, and Vrinda Agrawa of Lakshmikumaran & Sridharan suggest a legislative amendment may have created a recipe for litigation by non-resident investors regarding buy-back schemes until further clarity is provided -
Sponsored by Lakshmikumaran & SridharanS Vasudevan and Harshit Khurana of Lakshmikumaran & Sridharan consider the winners and losers as India removes the 2% equalisation levy on overseas e-commerce operators to facilitate its implementation of the OECD’s pillar one solution
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Sponsored by Dhruva AdvisorsAditya Hans, Ashish Jain, and Nilesh Chandak of Dhruva Advisors provide an update on India’s implementation of the OECD’s tax reforms after the Union Budget 2024–25 and consider the GloBE rules’ potential impact
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