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

Search Articles

All Practices FMCG
Impact of International Treaty on Plant Genetic Resources for Food and Agriculture on Biological Diversity Act
The Biological Diversity Act, 2002 (“the Act”) [see end note 1], was passed pursuant to India’s commitment to United Nation Convention on Biological Diversity (“Convention”), which reaffirms the sovereign rights of the States over their biological resources.
28 Apr 2015
How to train your dragon – Discretion in SEBI’s penalty orders
Uma Lohray22 Apr 2015
An economic perspective on environmental jurisprudence in India
22 Apr 2015
All Practices All Industries
Investor and (host) state protection - India proposes a new model for BIT
Investor State Dispute Settlement (ISDS) mechanism which allows a foreign investor to sue sovereign states claiming compensation for loss of investment has been in focus for a number of reasons ranging from enormity of compensation awarded , use of multiple forums and almost endless litigation in enforcement of award to genuineness of claims and against regulatory laws .
20 Apr 2015
All Practices All Industries
Trading of goods under negative list Cenvat credit
Under Section 66B of the Finance Act, service tax shall be levied on the value of all services, other than those service specified in the negative list.
16 Apr 2015
All Practices All Industries
National IPR Policy - What is the IPR Think Tank thinking?
The Department of Industrial Policy and Promotion (DIPP) formed a six member committee on 22nd October, 2014 to formulate National IPR Policy.
23 Mar 2015
All Practices Healthcare & Pharma
Process patent litigation in pharma sector - An overview
Since the inception of the Patents Act, 1970, Indian patent law has been a process patent regime in the field of pharmaceuticals.
23 Mar 2015
Direct Tax All Industries
ICDS – Will it make an Impact?
The Central Government is empowered[see end note 1] to notify ‘accounting standards’ under Section 145 of the Act[see end note 2] which need to be necessarily followed while computing income under the head ‘profits and gains of business or profession’ or ‘other sources’.
16 Mar 2015
All Practices All Industries
Time period for completing anti dumping reviews
By Lakshmi Neelakantan The provisions relating to anti-dumping measures under the Customs Tariff Act 1975 (“Act”) and the Customs Tariff (Identification, Assessment & Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (“AD rules”) provide for differen
16 Mar 2015
All Practices All Industries
Budget 2015: Supplies to ICB projects - Certain issues
Supplies against International Competitive Bidding (ICB) have been on the rise with several specified projects being awarded in the recent times. In Union Budget, 2015 itself, five ultra Mega Power Projects have been announced
16 Mar 2015
All Practices All Industries
The proposed watchdog merger
While the budget 2015 is being heralded as anywhere between good to excellent, a particular portion of the budget speech caught many a fancy as Mr. Jaitley, Finance Minister announced “I also propose to merge the Forwards Markets Commission with SEBI to strengthen regulation of commodity forward
09 Mar 2015
Direct Tax All Industries
Shareholders activity - India stand
Subsidiaries of Multi National Enterprises (‘MNEs’) generally avail the services of their group companies for routine business operation and management.
29 Jan 2015

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