Articles

RBI Trade Regulations 2026: Key Reforms in Payment Timelines, Realisation & Reporting

Cross-border trade plays a vital role in boosting a country’s economic growth. With accelerated globalization, we have observed India emerging as one of the major players in the global supply chain. In the past decade, there has been a substantial rise in cross-border transactions; both in terms of volume and value and this rise has revealed various statutory hurdles in the extant applicable laws governing cross-border trade.

IFSCA mandates FMEs to maintain a website or webpage

The article discusses the recent circular which is issued by International Finance Services Centres Authority (‘IFSCA’) for imposing an obligation on Authorised FMEs, registered FMEs (Non-Retail) and Registered FMEs (Retail) to maintain a website or a webpage dedicated to their fund management activities in the IFSC.

From Linklaters to Paul Wurth: The changing contours of the force of attraction rule in tax treaties

The article discusses the conceptual foundations of the force of attraction rule, traces its judicial evolution in India, and evaluates the relevance of the doctrine in an era increasingly shaped by source-based taxation and digital nexus rules.

EPF Scheme, 2026 and International Workers: New framework – Old questions

The notification of the Employees' Provident Funds Scheme, 2026 (‘2026 Scheme’) with effect from 1 July 2026, was anticipated to settle and provide clarity on the regulatory framework governing international workers under the Code on Social Security, 2020. However, it has done the opposite in one respect. The 2026 Scheme retains a dedicated framework for international workers and carries forward the substance of the erstwhile Paragraph 83 of the EPF Scheme, 1952 (‘1952 Scheme’) and Paragraph 43A of the EPS, 1995.

The Situs: The ever-expanding territorial jurisdiction of internet infringements

From public/user interest to economic modelling: Insights from the UK’s e-bike trade remedy review

The article discusses the United Kingdom’s transition review of anti-dumping and countervailing duty measures on electric bicycles from China, where the UK Trade Remedies Authority concluded that continuation of measures on all e-bikes failed the Economic Interest Test. The article examines how the TRA collected and used economic information, how partial-equilibrium modelling was applied to assess different outcomes, and how the TRA’s economic assessment operated alongside the Secretary of State’s decision-making power. It also considers what this approach may offer for the examination of economic interest in Indian trade remedy investigations. According to the authors, it is important for Indian authorities to integrate a more nuanced public or user interest assessment into their final findings, particularly in sectors critical for the economy.

Aligning Exempt PF Trust Rules with the New Labour Codes and EPF Scheme, 2026: Need of the hour

The article discusses the changes relevant to exempt PF trusts and the steps that employers and trustees should consider adopting to align their PF trust deed and rules, governance arrangements and administrative processes with the EPF Scheme.

Provident Fund Scheme 2026: Effective Date, Employee Contribution Choices and Practical Implications for Employers

The article discusses the new Provident Fund Scheme, 2026, including its effective date, the transition period, statutory minimum versus voluntary higher contributions, voluntary contributions under the 2026 Scheme, and what are the practical implications for employers.

DPDP Act and AI: What it means for Global Tech Companies

India's Digital Personal Data Protection Act, 2023 (‘DPDP Act’) is now fully operational - the DPDP Rules, 2025 were notified on 13 November 2025 and the substantive obligations become fully enforceable on 13 May 2027.

Structuring for success: Regulatory and Tax considerations in Indian M&A

This article discusses the key regulatory developments, then the principal structuring, diligence and sequencing issues, before turning to tax considerations that should be addressed before a structure is locked in.

Navigating PE exits from India: Regulatory hurdles, structural optimisation and deal certainty

This article examines the evolving exit landscape for PE investors in India, the key regulatory and structural issues that should be addressed well before an exit process is launched, and the practical considerations that can affect deal certainty across the principal exit routes available to investors.

GCC operational playbook: Mitigating regulatory and compliance risks in India

The article discusses the regulatory and compliance risks faced by Global Capability Centers (GCCs) and emphasizes the importance of embedding governance, compliance, and risk management into their operating model from the outset.