2025 Australian Federal Budget Summary On Tuesday, March...
In our 13th installment of the Family Office...
2024 Australian Federal Budget Summary On Tuesday 14th...
Indian Tax Residence of Onshore and Offshore Trusts
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
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
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
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
Rules of POEM
The last blog discussed the determination of residential status of a corporate entity in India. A corporate entity is considered an Indian tax... Read more
Corporate Entity: Indian Tax Residence Rules
The tax residential status in India of a corporate entity that the individuals collaborate to form is different from such individual owners. The... Read more