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News & Analysis

India’s tax policy choices: Implementing a global minimum corporate tax

05 October 2021 by Deloitte

A potential, imminent change in the international tax regime (the proposed “global minimum corporate tax” regime) will now require India to evaluate the need for new corporate tax capture rules under its domestic tax law for implementing them.
News & Analysis

Deloitte - Women in Tax 2021 Asia-Pacific regional interview

17 September 2020 by Jon Moore

Manisha Gupta answers questions about India's recent legislative changes
News & Analysis

Deloitte - Tax controversy Asia-Pacific regional interview

01 September 2020 by Jon Moore

Karishma Phatarphekar answers questions about the APAC region's recent legislative changes
News & Analysis

India: Pillar One and Pillar Two

05 August 2021 by Deloitte

On 5 June 2021, the G7 countries announced a political agreement on Pillar One and Two.
News & Analysis

India-UK Free Trade Agreement: The time has come

29 July 2021 by Deloitte - India

Brexit came into effect on 31 January 2020 with the transition period ending on 31 December 2020
News & Analysis

India: Production Linked Incentives Scheme - Leap towards Atmanirbhar Bharat

09 June 2021 by Deloitte - India

The Government of India has been consistently focusing on fiscal reforms to drive the "Make in India" campaign.
News & Analysis

Indian Supreme Court judgment on income-tax characterisation of software payments

31 March 2021 by Deloitte - India

The Indian Supreme Court (SC), vide its judgment dated 2 March 2021, has decided a two-decade long income-tax litigation in India in relation to whether payments to foreign vendors towards purchase of computer software ought to be characterised as ‘royalty’ or as purchase of goods.
News & Analysis

India: Business restructuring in context of the Recent Danish National Court ruling

26 March 2021 by Deloitte - India

A business restructuring may typically be defined as a cross-border redeployment of functions, assets, and/or risks by a Multi-National Enterprise (MNE)
News & Analysis

India: Union Budget 2021: Highlights

02 February 2021 by Deloitte - India

The much-awaited Union Budget 2021 was announced on 1 February 2021
News & Analysis

India: Would Union Budget 2021 accelerate the industry’s recovery?

22 January 2021 by Deloitte - India

Corporate India sounds positive note for the country's economic revival
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