Articles

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.

Vinod Joseph21 Sept 2026

Direct Tax All Industries

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.

Giridhar Vasudevan+221 Sept 2026

Employment Law All Industries

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.

Asish Philip Abraham+218 Sept 2026

IP Litigation All Industries

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

L. Badri Narayanan17 Sept 2026

International Trade and WTO All Industries

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.

Arpit Mehra+114 Sept 2026

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Private Equity & VC Financial Services
Anti-Dilution – Balancing the ills of a Down Round
The article discusses the anti-dilution rights which is the most common armour provided to investors against a down round funding raised by any company. These can be exercised in two ways - the first being full ratchet anti-dilution protection while the second is weighted average method of computation.
Shipra Verma06 Sept 2024
International Trade and WTO All Industries
Standing of applicant to constitute Domestic Industry – Standard of discretion
Under Indian anti-dumping law and practice, the qualification of the applicant domestic producers to constitute the domestic industry is sometimes a contested issue. The article in this issue of International Trade Amicus discusses some of the relevant jurisprudence on the issue of the DGTR’s discretion in determining the standing of a producer(s) under the relevant provisions.
Jharna Agarwal04 Sept 2024
Direct Tax All Industries
Flew too close to the Sun: The impact of abolishment of Angel Tax in India
The article discusses the recent abolition of Angel Tax. According to the authors, if the tax officers don’t show restraint in taxing the capital investment, the intended relief may not come and the tax bills may just increase due to high tax rates.
Karanjot Singh Khurana+127 Aug 2024
General Corporate All Industries
Comparative analysis: Navigating RBI’s Draft Trade Regulations and Directions
The article covers major changes that are proposed to be implemented upon the final release of the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2024 and the draft direction on export of goods and services. The Reserve Bank of India has invited public comments and feedback on the Draft Trade Regulations and Draft Trade Directions by 1 September 2024.
Asish Philip Abraham+223 Aug 2024
General Corporate All Industries
Navigating Merchanting Trade Transactions in a changing regulatory landscape
The article discusses draft Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2024 and draft Directions to Authorised Dealers on Export and Import of Goods and Services, in respect of Merchanting Trade Transaction, and points out various ambiguities.
Pooja Vijayvargiya+122 Aug 2024
Direct Tax All Industries
Garnishee of a garnishee: The Income Tax perspective
Garnishee of Garnishee’ is triggered when the garnishee fails to make the payment to the creditor of its debtor and pursuant to which, the creditor seeks to recover money from the debtors of the garnishee. The article discusses in detail the question as to whether the tax department has power to go after the debtors of the garnishee i.e., whether it would lead to issuance of notice under Section 226(3) to garnishee of garnishee
Ravi Sawana+121 Aug 2024
Intellectual Property All Industries+4
Not attending hearing cannot be the basis for refusal of Patent application
The article discusses a recent decision of the Delhi High Court wherein the Court has held that non-appearance of the Applicant in the hearing before the Controller cannot dispense with the Controller’s obligation to pass a reasoned and speaking order. The High Court has held that the Appellant not attending the hearing cannot be the basis for passing a decision under Section 15 of the Patents Act.
Vindhya S. Mani+119 Aug 2024
Intellectual Property All Industries+4
Emerging trends of award of damages in IP suits
Recently, Indian Courts have taken a proactive stance towards awarding increasing sums of damages for infringement in IPR matters. However, to balance competing goals of compensation, justice and uniformity, Courts have laid down several parameters which are to be considered while calculating damages. The article, while exploring the subject, analyses various case law and the Intellectual Property Division Rules as issued by the Delhi High Court.
Vindhya S. Mani+119 Aug 2024
Data Protection & TMT IT & ITES
The invisible tightrope - Navigating employers interests and employees privacy in India
The article discusses the seven fundamentals, cutting across specific provisions of the DPDP Act and critically examines the core principles underpinning the Act from the employers’ perspective. According to the authors, it is best if employers brace up and begin compliance preparations at the earliest and start preparing an updated data protection policy.
Jivesh Chandrayan+109 Aug 2024
International Trade and WTO All Industries
Free Trade Agreements – Analysis of proposed amendment to Customs Section 28DA vide Finance (No.2) Bill
The article highlights the proposed amendment to Customs Section 28DA, relevant in case of imports under various Free Trade Agreements. The amendment substitutes the term 'Certificate of Origin' with 'Proof of Origin', and re-defines the term 'Issuing Authority'. The change is seen as a trade facilitation measure.
Anjali Hirawat+109 Aug 2024
General Corporate All Industries
Analysing Budget 2024 from the lens of Ease of Doing Business
The article analyses the Budget proposals and discusses changes relating to attracting foreign investments, benefits proposed in tax regime, evolution in insolvency resolution, flexible company structures, credit enhancement to MSMEs, easy exits to companies, decriminalisation of offences, and proposal to incentivize states if they lower the stamp duty rates.
Noorul Hassan+108 Aug 2024
International Trade and WTO All Industries
A legal analysis of plurilateral rule making at WTO
The article discusses the legal basis for plurilateral agreements and assesses their compatibility with the broader principles of multilateral rule-making at the WTO. It considers Articles III and IX of the Marrakesh Agreement Establishing the WTO and observes that such plurilateral joint initiatives have neither been blessed by the Ministerial Conference nor by the broader WTO Membership.
Jayant Raghu Ram05 Aug 2024

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