India

Indian Tax Residence of Unincorporated Entities

Posted in India | Posted on Feb 27, 2019

In addition to individual and corporate taxation, unincorporated entities are also taxable in India. Few examples of unincorporated entities are limited liability partnerships...Read more

Indian Tax Residence of Onshore and Offshore Trusts

Posted in India | Posted on Feb 27, 2019

A trust is considered an Indian resident where the control and management are wholly or partially located in India. The use of Indian...Read more

Forms of Trusts in India

Posted in India | Posted on Feb 27, 2019

In our whitepaper titled Interaction of Indian and U.S. Tax Laws, I had discussed different forms of trusts in India. Basic forms include...Read more

Trusts in India

Posted in India | Posted on Feb 27, 2019

Oliver Wendell Holmes said, “Put not your trust in money, but put your money in trust.” Trusts or foundations are common forms of...Read more

The MLI’s Principal Purpose Test: The Concept & India’s Position

Posted in India | Posted on Feb 27, 2019

On November 24, 2016, the OCED/G-20 lead Base Erosion Profit Shifting ("BEPS") introduced the formulation of Multilateral Instruments ("MLI") in an effort to...Read more

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