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India’s Finance Minister Nirmala Sitharaman holding the budget briefcase during the presentation of the Union Budget 2025, symbolizing key tax reforms and investment measures.

India | Tax Policy

New Income Tax Bill on the horizon, push for certainty and economic expansion, focus on manufacturing incentives and IFSC growth

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India | Union Budget 2024-2025

Union Budget 2024-25 on International Tax

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India | E-Commerce

Union Budget 2024- 2025

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India | Direct Tax | Indirect Tax | Customs | Personal Income Tax

FM presents 2024-25 Budget: GST expansion, customs review, Income Tax Act simplification, and investment boost measures proposed. Aims to enhance compliance and stimulate growth.

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OECD Pillar 1

Pillar 1 encounters roadblocks

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India | Transfer Pricing

A structured and proactive approach to transfer pricing certainty 

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India | APAC | Direct Tax

No further profit attribution if an associated enterprise is remunerated at arm´s length

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India | CIT | PE | Permanent Establishment | APAC

Physical presence of employees in India is indeed a prerequisite for determining the existence of a Service PE

Layered Indian ₹100 notes, highlighting the financial implications of India’s GST on intragroup guarantees.

India | Indirect Tax

The imposition of GST on intragroup guarantees represents a significant regulatory shift

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