India
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India Wants Global-Scale Accounting Firms. The Regulatory Framework May Be About to Change
India has thousands of chartered accountancy firms, a large professional talent pool and one of the world’s biggest corporate markets. What it has not yet produced is an Indian professional services group operating internationally at a scale comparable with the largest global networks. That gap is increasingly becoming a regulatory question. The Institute of Chartered…
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India’s Digital Shift: Withdrawal of the E-commerce Levy
Union Budget 2024- 2025
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India: Union Budget 2024-2025
FM presents 2024-25 Budget: GST expansion, customs review, Income Tax Act simplification, and investment boost measures proposed. Aims to…
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US Efforts to Preserve Global Corporate Tax Deal Face Challenges
Pillar 1 encounters roadblocks
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India’s Advance Pricing Agreement (APA) Programme: The Comprehensive Procedural Framework
A structured and proactive approach to transfer pricing certainty
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Indian Court’s Ruling on Profit Attribution for Singapore Company’s Indian Operations
No further profit attribution if an associated enterprise is remunerated at arm´s length
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Indian Tribunal’s Decision on Physical Presence Requirement for Service PE
Physical presence of employees in India is indeed a prerequisite for determining the existence of a Service PE
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Impact of India’s Goods and Services Tax (GST) on Intragroup Guarantees
The imposition of GST on intragroup guarantees represents a significant regulatory shift