Other Briefings
Budget 2026 Explainer: Tax Clarity and Incentives for Cloud, Data Centers & AI Players
Budget 2026–27 elevates data centers to strategic infrastructure, pairing tax exemptions and regulatory certainty with India’s fast-growing digital demand. For global cloud players, India is moving from an emerging data center market to a scale-and-stability play position.
Budget 2026 Resets GIFT City Economics for Banks with 20-Year IBU Tax Holiday
India’s Union Budget 2026 proposes a 20-year tax holiday during a 25-year period for International Banking Units in GIFT City, followed by a concessional 15 percent tax rate.
What the Binny Bansal Tax Residency Ruling Means for HNIs Moving Abroad
The ITAT’s ruling on the Binny Bansal tax residency case highlights that global mobility without meaningful economic disengagement does not eliminate tax exposure. For founders and investors, substance and timing outweigh physical location or day-count management when seeking treaty benefits.
US Parent-India Subsidiary: Transfer Pricing and Intercompany Agreements
US parent companies with subsidiaries in India face heightened transfer pricing scrutiny when intercompany agreements, operational reality, and financial outcomes do not align. Ensuring documentation consistently reflects the Indian subsidiary’s role and value creation is critical to managing audit and dispute risk.
Tiger Global-Flipkart Tax Dispute: A Landmark Test of India’s Anti-Avoidance Regime
On January 15, 2026, the Supreme Court of India reaffirmed the country’s substance-over-form doctrine in the Tiger Global-Flipkart case, confirming that tax authorities may deny treaty benefits under GAAR even where valid TRCs are in place. For foreign investors, the ruling underscores the importance of establishing genuine commercial substance.
An Introduction to Doing Business in India 2026 – New Publication Out Now
The 2026 edition of ‘An Introduction to Doing Business in India’ provides practical insights for foreign firms and investors navigating India’s fast-evolving market, covering key policy developments and essential legal and operational areas such as company incorporation, taxation, audit, and HR and payroll.
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.
India-France Tax Treaty Update Favors Long-Term Investors, Expands Capital Gains Rights
India and France have agreed to revise their bilateral tax treaty. The proposed changes include differentiated dividend withholding rates based on shareholding thresholds, narrowing the scope of taxation on technical service fees, etc.
