Grant Thornton Bharat’s PolicyCast is your window into policy, tax, and regulatory developments. Each episode features expert perspectives on issues that matter to businesses, individuals, and the wider economy.
How does the Supreme Court’s Tiger Global ruling reshape the rules of engagement for cross-border investors in India?
In the latest episode of #GTBharat’s PolicyCast, Riaz Thingna, Partner, discusses the implications of the Supreme Court’s decision in the Tiger Global case and what it means for foreign investors, deal structures and withholding tax obligations.
This episode covers:
- Possibility of reassessment of past cases and the need for clearer administrative guidance.
- Dilution of grandfathering protection for investments made prior to April 2017.
- Implications for M&A exits, deal structuring and allocation of tax risk.
- Increased diligence expectations around withholding tax obligations and tax treaty benefit claims.
- Implications of co-existence of GAAR and judicial anti-avoidance principles.
- Considerations for foreign investors when planning future investments into India.
Tune in for practical insights on managing exposure, compliance expectations and decision-making in India’s international tax framework.