India’s Corporate Social Responsibility regime simplified

Failure to pay salary is not criminal conduct

Oct 17, 2024

Download .pdf Background The former Chief Executive Officer (the “Complainant”) of Safal Life Science (P) Ltd. (the “Company”) filed a criminal complaint under Sections 420 (cheating), 406 (criminal breach of trust), and 34 (acts done by several persons with common...

Profit attribution to a Permanent Establishment in India – A vexed issue

Oct 7, 2024

Download .pdf Background Foreign companies in India are often subjected to a tax audit scrutiny by the Indian tax authorities to check if they have a Permanent Establishment (“PE”) in India and what will be the profits attributable to such a PE. The issue of...

M&A and PE impact due to changes in India’s competition law regime

Oct 1, 2024

Download .pdf The Competition (Amendment) Act, 2023 (the “2023 Amendment”) was introduced on April 11, 2023, to amend the Competition Act, 2002 (the “Act”) and, inter alia, establish a new threshold for assessing transactions, known as the Deal Value Threshold (the...

Cross-border share swaps made easier through amendments to India’s foreign exchange regulations

Sep 10, 2024

Download.pdf The Indian government has recently notified the Foreign Exchange Management (Non-Debt Instruments) (Fourth Amendment) Rules, 2024 (the “Amendment Rules”) to amend the Foreign Exchange Management (Non-Debt Instruments) Rules, 2019 (the “NDI Rules”). This...

Mauritius tax treaty benefits upheld and clarity given on residency status

Sep 6, 2024

Download .pdf Overview Pursuant to a favourable tax ruling for Tiger Global Eight Holdings in the Policybazar case, in the Flipkart Singapore case involving Tiger Global International Holdings (the “Taxpayer”), the Delhi High Court (the “DHC”) held that the order...

Peer-to-peer lending platforms under pressure following RBI’s guidelines

Sep 3, 2024

Download .pdf Recently, the Reserve Bank of India (the “RBI”) introduced new comprehensive guidelines for peer-to-peer (“P2P”) lending platforms (the “Guidelines”) in the Master Direction - Non-Banking Financial Company – Peer to Peer Lending Platform (Reserve Bank)...

India’s Corporate Social Responsibility regime simplified

More Insights

Failure to pay salary is not criminal conduct

Profit attribution to a Permanent Establishment in India – A vexed issue

M&A and PE impact due to changes in India’s competition law regime

Cross-border share swaps made easier through amendments to India’s foreign exchange regulations

Mauritius tax treaty benefits upheld and clarity given on residency status

Peer-to-peer lending platforms under pressure following RBI’s guidelines

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