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
Individual: Basis of Taxation in India
Our readers would now know that India follows residence-basedtaxation. Our whitepaper titled Interaction of Indian and U.S. Tax Laws further illustrates the broad... Read more
Individual: Indian Residence Rules
Out whitepaper titled Interaction of Indian and U.S. Tax Laws discusses the residence rules in India and the U.S. In this blog, I... Read more
Why is Residence an Important Question?
The mobility of individuals has been in high concentration as students, expats and business owners and investors are increasingly relocating from their home... Read more



