Insights

Independent thinking on taxation, policy shifts, and corporate structuring.

Published on Taxmann

Evolution of Share Buyback Taxation in India

A deep dive into how buyback taxation evolved in India and how recent legislative changes reshape corporate capital allocation decisions.

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Published on Taxmann

The 2025 OECD Update on Fixed Place PE

Examining the latest OECD guidance on Permanent Establishment risks in the era of remote work and 'work from home' arrangements.

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Published on Taxmann

DTAA Relief for Fiscally Transparent Entities

Exploring DTAA eligibility for pass-through entities like LLCs and LLPs, and the evolving "tax trail" interpretation by Indian and global courts.

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Research Note

Corporate Restructuring under Indian Tax Law

Understanding merger, demerger and slump sale tax implications for modern corporate structures.

Coming Soon