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Article
From treaty availability to substance scrutiny: Rethinking cross-border tax structuring in India
This article explains the global shift in tax enforcement from treaty availability tests to deeper substance scrutiny, highlighting implications for treaty benefits, residency claims, GAAR, cross-border planning and compliance risk for multinational investors and businesses.
Newsletter
Monthly Tax Bulletin: February 2026
The Monthly Tax Bulletin February 2026 provides a concise overview of the latest direct tax, indirect tax, transfer pricing and FEMA developments, including judicial pronouncements, regulatory changes and compliance implications affecting Indian businesses and tax practitioners.
PolicyCast Episode 25
The cloud infrastructure play powering India’s GCC expansion
In this PolicyCast episode, Manoj Mishra decodes the India-US interim trade agreement, exploring its objectives, key provisions, strategic implications for Indian trade and exports, compliance risks and opportunities for businesses navigating the evolving bilateral trade landscape.
Newsletter
Labour Law Insights: January 2026
Labour Law Insights January 2026 provides a comprehensive roundup of recent labour law developments, EPFO and ESI notifications, state-specific rule changes, compliance guidance and strategic implications for employers and HR leaders.
Thought leadership
GST Compendium: February 2026
The February 2026 edition of our GST Compendium provides a crisp analysis of proposals from the Union Budget 2026-27, legislative, administrative, and judicial developments across GST, Customs, erstwhile laws and SEZ, along with GSTN advisories.
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