Blogs

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significant-economic-presence-after-equalisation-levy-digital-tax
CategoriesLitigation

Digital Platforms and India Tax Once the Equalisation Levy Is Gone: SEP, Treaty and PE Compared

byRajesh Vaishnav
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intra-group-services-transfer-pricing-india
CategoriesTransfer Pricing

Decoding Intra-Group Services: Transfer Pricing, Documentation and Litigation in India

bySBC
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Corporate Guarantee Fee: Transfer Pricing, TDS and GST
CategoriesLitigation

Parent Guarantee of an Indian Subsidiary: How Transfer Pricing, Withholding and GST Fit Together

byRajesh Vaishnav
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Make Available Clause: India-Singapore Shared Services
CategoriesLitigation

Shared Services from Singapore: Applying the ‘Make Available’ Test to Indian Withholding

byRajesh Vaishnav
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Project Office PE Profit Attribution: Head Office Expenses
CategoriesLitigation

Attributing Profits to an Indian Project Office: Which Head Office Expenses Count?

byRajesh Vaishnav
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CategoriesLitigation

Faceless Reassessment After Section 147A: Which Officer Can Issue the Section 148 Notice?

byRajesh Vaishnav
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CategoriesLitigation

Limits of Summary Processing: Why a Section 143(1) Intimation Cannot Decide Treaty or Forex Questions

byRajesh Vaishnav
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CategoriesLitigation

No FTS Article in the India-UAE Treaty: How Offshore Engineering Income Is Taxed in India

byRajesh Vaishnav
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RBI’s 2026 ECB Reforms: Key Changes for Indian Businesses
CategoriesSBC

RBI’s 2026 ECB Reforms: Key Changes for Indian Businesses

bySBC
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