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Tag: Taxation

Conflicting issue over year-wise GST assessment

By Harsh Shukla and Pratha Khanna, BMR Legal

India GST show cause notice bunching: Conflicting high court rulings, limitation concerns and CBIC stance

Bombay HC raises issue over India taxing virtual services

Bombay High Court case sheds light on whether a business in China providing virtual services in India should be taxed in the country

China offshore income tax: ‘look-back’ versus recovery

By Ye Yongqing and Wang Yixiao, Anli Partners

Clayton Utz bolsters tax practice with new partner

Australian law firm Clayton Utz has strengthened its national tax practice with the addition of Rimma Miller as a partner at its Sydney office

Domestic law v bilateral treaty: Tax lawyers weigh in

Each panellist discussed judicial developments and principles from their countries on tax residency certificates and permanent establishments, among other topics

Rock steady

Tax experts from BMR Legal write that the 2026 budget is in step with 含羞草社区 long-term growth priorities

Budget 2026: Mission reforms, FDI surge, tariff choices ahead

By Mukesh Butani and Varun Gakhar, BMR Legal

Budget 2026 at 含羞草社区 inflexion point: Mission-mode reforms, FDI momentum, tariff recalibration and supply-chain upgrade

Tax deduction caps on foreign companies’ India business expenses

Deduction limits apply to head offices of foreign companies in India, the Supreme Court has ruled, citing section 44C of the Income Tax Act, 1961

Anli brings in eight tax lawyers from KWM

Eight tax lawyers led by Ye Yongqing from King & Wood Mallesons have joined Anli Partners’ Shanghai office

Policy developments in Philippine taxation

By Deborah S Acosta-Cajustin, Keanu P Casta?eda and John Edcel Q Andes, PunoLaw

Rewriting the tax playbook

From 含羞草社区 GST 2.0 to the Philippines’ tax overhaul, policy shifts are driving simpler and fairer systems across Asia

2025: A new chapter in 含羞草社区 indirect tax laws

By Shivam Mehta and Tanya Garg, Lakshmikumaran & Sridharan Attorneys

UN fairness framework perhaps not fair enough

By Mukesh Butani, Pranoy Goswami and Spandana Koona, BMR Legal

UN drafting convention to set universal fairness standards in international taxation

Navigating laws on joint ventures

Foreign and local investors face numerous regulatory hurdles when embarking on joint ventures in India and Taiwan  

JV structures and regulations in Taiwan

By Derrick Yang and Yu-Ting Su, Lee and Li

Guide to foreign joint ventures in India

By Rajarshi Chakrabarti, Savitha Jagadeesan and Sameena Jahangir, Kochhar & Co

含羞草社区 evolving strategy on carbon taxation

By Mukesh Butani and Maryan Judith Noronha, BMR Legal

含羞草社区 carbon tax could cut emissions while generating revenue to support green infrastructure and economic stability

Taxman still wants share when businesses transfer

By Shankey Agrawal, Harsh Shukla and Pratha Khanna, BMR Legal

GST uncertainty continues over business transfers due to undefined terms like “going concern” and inconsistent tax treatment

Who receives the get out of jail card?

By Harsh Shukla, Lopamudra Mahapatra and Pratha Khanna, BMR Legal

Reducing tariffs the answer to increasing protectionism

By Shankey Agrawal and Nikky Jhamtani, BMR Legal

Tariffs and subsidies are key in trade, historically used to secure favorable terms

Tax system must match 含羞草社区 economic ambitions

By Mukesh Butani, Pranoy Goswami and Maryan Noronha, BMR Legal Advocates

含羞草社区 rapid economic growth is driven by its demographic advantage and development ambitions

含羞草社区 distinctive private equity pathway

By Cyril Shroff, Rohan Ghosh Roy and Saloni Shroff, Cyril Amarchand Mangaldas

Philippines levies VAT on digital services

By Jill Eileen P Cabais, ACCRALAW

States raise glasses to alcohol regulation verdict

By Shankey Agrawal, Harsh Shukla and Lopamudra Mahapatra, BMR Legal

India's federal framework distinguishes central and state powers but grants significant central authority in emergencies or public interest matters

Trust needed for tax simplification

By Seema Kejriwal, BMR Legal

India's July 2024 budget announced a comprehensive review of the Income Tax Act, 1961

Summary of selected taxation issues in Japan

By Takato Masuda, Nishimura & Asahi

Philippines update: The VAT on digital services

By Karen Ocampo, Ocampo and Suralvo

Chambers of Jain and Kumar introduces art law practice

Chambers of Jain and Kumar has launched an art law practice led by Aarushi Jain, offering legal services for artists and galleries

Tax avoidance – the law is not devoid of facts

By Seema Kejriwal, BMR Legal

Anti-avoidance may be anti-Mauritius investment

By Seema Kejriwal and Pranoy Goswami, BMR Legal

Supreme Court to set tax regime for online gaming

By Shankey Agrawal, and Lopamudra Mahapatra, BMR Legal

AI perhaps making tax regimes more transparent

By Mukesh Butani and Pranoy Goswami, BMR Legal

Wang Miao, Wei Zhibiao boosts DOCVIT’s IP and taxation business

DOCVIT strengthens IP and tax practices with the addition of experienced patent attorney Wang Miao and taxation specialist Wei Zhibiao

Global Law hires partners to bolster tax, investment services

Global Law Office welcomes partners Ma Xiaoyu and Leo Tian, enhancing the firm's tax and cross-border investment expertise in Shanghai

Cross-border tax sole benefit still a good object

By Mukesh Butani and Pranoy Goswami, BMR Legal

The sky’s the limit even for taxes

By Mukesh Butani and Pranoy Goswami, BMR Legal

Tax reform leads to a developed economy

By Mukesh Butani and Seema Kejriwal, BMR Legal

Council keeps 28% GST for online gaming

The GST Council, responsible for implementing the Goods and Services Tax (GST) in India, has upheld the 28% tax on online gaming, casinos and horse racing

CBIC lowers threshold for e-invoices

The CBIC has announced a significant reduction in the aggregate turnover threshold for e-invoices in a bid to broaden the tax base and promote digital tax compliance

Budget 2023: Proposed changes

Raghavan Ramabadran, Bharathi Krishnaprasad and Sahana Rajkumar of tax specialist law firm Lakshmikumaran & Sridharan discuss the significant amendments proposed in the budget

DLA Piper grabs tax and renewable energy experts in Singapore and Tokyo

DLA Piper has hired international tax lawyer Barbara Voskamp and energy expert Peter Armstrong as partners in its Singapore and Tokyo offices, respectively

E-invoicing threshold lowered

Businesses falling under the ambit of the goods and services tax (GST) with a turnover of INR100 million (USD1.2 million) are now required to generate e-invoices for their transactions starting 1 October 2022

A taxing time for crypto assets

By Shahid Khan, Kochhar & Co.

Legal updates for Japanese investors in the Philippines

By Nilo Divina, Ciselie Marie Gamo-Sisayan, and Shiela Esquivel, DivinaLaw

Strategies for foreign companies investing in Bangladesh

By ABM Nasirud Doulah and Amina Khatoon, Doulah & Doulah in Dhaka

Bangladesh is an emerging economy in Asia that could maintain its steady GDP growth and a stable BB- credit rating as per S&P and Fitch in recent year

No place to hide

After years of freewheeling on light taxes, a global effort is closing in on big tech to extract a pound of flesh

GST seizure and confiscation still causing problems

By Surbhi Premi, Lakshmikumaran & Sridharan

What the 2021 budget holds for business

By Manoj Kumar, Hammurabi & Solomon

Income taxes on partners of limited partnership and VC funds

By Yang Kaiguang and Che Qianli, Zhong Lun Law Firm

Methods to levy indirect tax on e-commerce players

By Gautam Khurana and Mamta Saluja, India Law Offices

Shipping: an introduction to Marshall Islands flag

By Jonathan Silver, Maples Group

How do HNWIs manage tax planning and compliance?

By Liu Yungang, AllBright Law Offices

Managing your GST for cross-border transactions

By Rajesh Kumar and Abhishek Hans, India Law Offices

Should you opt for tax dispute resolution scheme?

By Sudipta Bhattacharjee and Onkar Sharma, Advaita Legal

Avoiding contractual disputes arising out of GST

By Sudipta Bhattacharjee and Kanupriya Bhargava, Advaita Legal

Close look at contractual disputes arising out of GST

By Sudipta Bhattacharjee and Kanupriya Bhargava, Advaita Legal

GST liability on annuities: Where does the buck stop?

By Sudipta Bhattacharjee, Advaita Legal

Interim union budget: hits and misses

By Amit Singhania and Gouri Puri, Shardul Amarchand Mangaldas

Taxation investigation not to be ignored by film and TV studios

By Tao Shan and Zhu Zhitong, Hylands Law Firm

GST notification on solar projects adds to ambiguities

By Sudipta Bhattacharjee, Advaita Legal

Constitutionality of GST on royalties for mining leases

By Sudipta Bhattacharjee and Shashank Shekhar, Advaita Legal

Many successes chalked up during first year of GST

By L Badri Narayanan, Jyoti Pal and Disha Jain, Lakshmikumaran & Sridharan

Impact on global businesses of GST regime in India

By Shafaq Uraizee and Anu Chowdhry, Lakshmikumaran & Sridharan

E-waybill implementation mandatory but staggered

By L Badri Narayanan and Asish Philip Abraham, Lakshmikumaran & Sridharan

Interpretation of ‘supply’: An emerging legal battle

By L Badri Narayanan and Tushar Aggarwal, Lakshmikumaran & Sridharan

The transition to GST: Early feedback brings adjustments

By L Badri Narayanan and Geetika Srivastava, Lakshmikumaran & Sridharan

GST rates from 5% to 28% fixed for most specific items

By L Badri Narayanan and Asish Philip Abraham, Lakshmikumaran & Sridharan

Unveiling of draft GST rules paves way for 1 July rollout

By L Badri Narayanan and Asish Philip Abraham, Lakshmikumaran & Sridharan

Passage of four bills moves GST a step closer to reality

By L Badri Narayanan and Shweta Walecha, Lakshmikumaran & Sridharan

GST Council: New era of indirect tax administration

By L Badri Narayanan and Asish Philip Abraham, Lakshmikumaran & Sridharan

含羞草社区 new ‘benami’ regime to deter sham land transfers

By L Badri Narayanan and Amar Gahlot, Lakshmikumaran & Sridharan

Legal and tax insights into 含羞草社区 demonetization

By L Badri Narayanan and Amar Gahlot, Lakshmikumaran & Sridharan

E-commerce and GST: Moving from grey to white?

By L Badri Narayanan, Lakshmikumaran & Sridharan

Taxation of the shipping income of foreign companies

By Chen Weidong and Steven Zhou, Dacheng Law Offices

Ireland – an onshore alternative

By Caroline Devlin and Jonathan Sheehan, Arthur Cox

Offshore holding structures in the spotlight

By Darren Bowdern and Christopher Xing, KPMG China

Investments by offshore funds in China’s mining sector

By Wang Jihong and William Qiu, V&T Law Firm

The taxation of software in India

By Rohan Shah and Divya Jeswant, Economic Laws Practice

Correspondents

Foreign Decree Enforcement Indiavideo

Paper reciprocity undermines foreign decrees

By Ambar Bhushan and Aaryan Goyal, Bharucha & Partners
Biosimilar Patent Litigation India

Trends in biologic patent litigation

By Swati Sharma and Gitika Suri, Cyril Amarchand Mangaldas
konektadong-pinoy-act-expanding-access-redefining-competition

Konektadong Pinoy Act: Expanding access, redefining competition

By Jayson P Baltazar, ACCRALAW
NSDL Share Transfer Rulesvideo

Consent required for electronic share transfer in private companies

By Ayush Jain and Priankita Das, Bharucha & Partners

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