Other Briefings
India Releases Labor Code Draft Rules; Stakeholder Feedback Begins Dec. 31, 2025
India’s central government has issued draft rules for all four labor codes and invited public comments from December 31, 2025, to February 14, 2026. Once finalized, the rules are expected to be implemented in phases across states.
Virtual PE Risk: The OECD’s 2025 Guidance and India’s Position
The rise of remote work is challenging traditional PE rules based on physical presence. Businesses assessing potential virtual PE presence in India must consider the OECD’s 2025 guidance, India’s virtual PE debate and key judicial rulings.
Claiming DTAA Benefits in India: What Every NRI Must Know to Reduce Tax Liability
Learn how India’s Double Taxation Avoidance Agreement (DTAA) framework enables non-resident Indians (NRIs) to reduce tax exposure, minimize excess TDS, and avoid double taxation, along with the required documentation and compliance steps.
Inside India’s US$26 Billion Mergers & Acquisitions—and Why 2026 Could be Bigger
India’s mergers and acquisitions (M&A) market recorded approximately US$26 billion in transactions in 2025, driven by domestic consolidation, selective foreign inflows, and improving regulatory clarity. These reforms have set the foundation for stronger, more strategic M&A deals in 2026.
India’s Transfer Pricing Landscape in 2025: Key Updates and Strategic Implications for Multinationals
Explore India’s latest transfer pricing reforms, including the new multi-year arm’s length pricing (ALP) option, expanded safe harbors, advance pricing agreement (APA) developments, and what they mean for AY 2026-27 planning.
Decoding Penalties Under India’s Unified Labor Framework: Wage, Safety, & Social Security Violations
Learn how India’s four new labor codes overhaul the penalties and offense regime with fewer criminal provisions, digital enforcement, structured compounding, and clearer employer responsibilities across wages, safety, industrial relations, and social security.
Six Registrations, One Form: India’s AGILE-PRO-S Simplifies Business Registration
India Briefing provides a comprehensive guide to AGILE-PRO-S and its integration with SPICe+, explaining how India’s single-window incorporation system streamlines tax, labor, and establishment registrations for new companies.
India Expands Small Company Definition, Easing Compliance for Businesses
India has increased the financial thresholds for classifying a small company under the Companies Act, 2013, reducing compliance burdens for expanding businesses and widening access to simplified reporting and audit exemptions for companies.
