Supreme Court Tiger Global Ruling: GAAR Overrides TRC & Treaty Protection
The Supreme Court's Tiger Global ruling holds that GAAR can override treaty protection even with a valid TRC. Here's what it means for cross-border investors.
Transfer Pricing Compliance for Foreign Subsidiary in India: Complete Guide for 2025
IntroductionAs India becomes a key market for global businesses, many multinational enterprises (MNEs) set up foreign subsidiaries in the country. However, when these subsidiaries engage in transactions with their parent…
Adding Foreign Directors and Shareholders to an Indian Company: A Complete Guide
A complete guide to adding foreign directors and shareholders to an Indian company, covering DIR-12, FC-GPR, and FC-TRS compliance.
Donald Trump’s Reciprocal Tariffs: Implications for Global Trade and Opportunities for Indian Exporters
On April 2, 2025, U.S. President Donald Trump announced, "reciprocal tariffs," aiming to adjust U.S. import duties to match those imposed by its trading partners. This policy introduces a universal…