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Changes to India’s Indirect Transfer Tax Provisions

Changes to India’s Indirect Transfer Tax Provisions

by Ravi S. Raghavan | Aug 13, 2021 | Authored by Ravi S. Raghavan, Tax

Background The taxability of capital gains arising from the transfer of shares of a foreign company that derives substantial value from Indian assets (commonly referred to as an indirect share transfer) has been a litigative issue in India.  In January 2012, in...

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