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.

Asish Philip Abraham+223 Sept 2026

General Corporate All Industries

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

Search Articles

Direct Tax All Industries
SC Ruling on MFN Clause in Tax Treaty: A conundrum for the tax deductors in India?
Recently, the Supreme Court of India passed a judgment interpreting the Most Favoured Nation (‘MFN’) clause present in various Double Taxation Avoidance Agreements (‘DTAAs’). In essence, an MFN clause is incorporated in DTAAs entered into by India with a country (say second state) by which a promise is made by India to give the same benefit or preferential treatment which India may accord to another country (say third state) in future.
S. Vasudevan20 Nov 2023
Intellectual Property All Industries+4
Product-by-Process: Perception by Indian Patent Law
This article aims to explore the scope of patentability and infringement concerning product-by-process claims with a specific emphasis on the recent two decisions of the Delhi High Court, passed by the learned Single Judge and the Division Bench of the Delhi High Court in the case of CS(COMM) 261/2021 and connected matters.
Archana Viswanathan14 Nov 2023
Data Protection & TMT IT & ITES
Impact of DPDP Act on employee data
As the recently passed Digital Personal Data Protection Act, 2023 (‘DPDPA’) awaits implementation guidance from the Government, it is slated to have significant impact across all sectors and industries. As a result of the same, entities would have to reimagine data handling practices when processing personal data of customers, employees and other third parties who are individuals.
Kumar Panda+203 Nov 2023
GST Consultancy All Industries
Competency and powers for VAT amendments in GST regime
The article discusses the recent decision of the Supreme Court holding that the amendments to Telangana VAT Act, Gujarat VAT Act and Maharashtra VAT Act, after 1 July 2017, were not correct. It notes that the impact of the Court’s observations on competency of the State legislature for VAT amendments and introduction of VAT Amnesty Schemes by the States, is an interesting academic issue to explore. According to the authors, the observations of the Court will have an impact on levying VAT on..
Asish Philip Abraham01 Nov 2023
International Trade and WTO All Industries
A question on ‘standing’ of the domestic producer in anti-dumping cases
On 29 September 2023, the Directorate General of Trade Remedies (‘DGTR’) issued the Final Findings (‘FF’) in Anti-dumping investigation concerning imports of ‘Metronidazole’ originating in or exported from China PR. The domestic industry (‘DI’) was represented by Aarti Drugs Ltd., (‘ADL’) who was one of the major domestic producers of Metronidazole (‘Product under consideration’ or ‘PUC’) in India.
Rizwan Shah31 Oct 2023
Direct Tax All Industries
Deciphering tax puzzle of loan-to-equity conversions
Businesses nowadays are coming up with pioneering strategies to keep afloat amidst financial stress. One of the common modes of financial structuring these days is conversion of loans into equity shares. The said option not only results in significant interest cost savings but also elevates the financial position for attracting new investments.
Karanjot Singh +130 Oct 2023
Intellectual Property All Industries+4
Pioneering work in the field of mRNA-based innovations - A case study
Dr. Katalin Kariko and Dr. Drew Weissman have been named the winners of the 2023 Nobel Prize in Physiology and Medicine for their innovations concerning nucleoside base modifications that enabled the development of effective mRNA vaccines against COVID-19.
Malathi Lakshmikumaran07 Oct 2023
All Practices All Industries
Navigating the EU Deforestation Regulations: Scope
The article discusses the recently notified European Union Deforestation Regulation which is a set of comprehensive regulations targeting the imports and domestic production of products associated with deforestation. Observing that these regulations will also have implications for Indian exporters of commodities like coffee, chocolates, soy, and wooden furniture, the article provides a brief overview of the EUDR, what it entails, and explores its impact on Indian exports to the EU.
29 Sept 2023
Employment Law All Industries
Termination of employment in India
The article discusses laws relating to termination of employees and workmen, in India. It in this regard summarises various requirements under the Industrial Disputes Act, 1947 and the Industrial Employment (Standing Orders) Act, 1946, and notes that the notice and payment of service compensation as provided under the state-specific shops and establishment acts (which differ from State to State) must also be complied with by the employers for terminating employees.
Kumar Panda29 Sept 2023
GST Consultancy All Industries
A tale of tax technology and GST matching woes: Balancing idealism and pragmatism
The article discusses the problem of absence of mechanism for matching Input Tax Credit (‘ITC’). It analyses a recent Rajasthan High Court decision in the case of Hindustan Lever Ltd., where the practicality of this matching exercise has come into question and observes that while on one hand, requiring suppliers to collect certificates or proof from recipients may lead to administrative inefficiencies, on the other hand, allowing businesses to claim reductions in tax liability...
Shiwani Kaushik26 Sept 2023
Arbitration All Industries
Arbitration clauses in cross-border transactions – Indian perspective
In the era of globalization, India has emerged as one of the fastest-growing economies in the world. Owing to its increased consumption and a large young workforce, India has attracted interest from several multinational corporations and consumer companies who are looking to expand their business in newer territories.
Kunal Arora+122 Sept 2023
Direct Tax All Industries
Cross-border share sale – Eligibility for Tax Treaty benefit
The article seeks to examine the question as to whether treaty benefits should at all be provided if the non-resident seller of shares does not have much commercial substance. Analysing how Courts in different countries have applied GAAR in tax treaty issues and what Courts in India have held applying judicial anti-avoidance test prior to GAAR, the authors opine that there is a lot of uncertainty surrounding the applicability of anti-abuse rules to cross border share acquisitions.
Harshit Khurana19 Sept 2023

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