Here is another episode of LKS’ all Law., where Mr. Devesh Aswal and Ms. Neha Jain discuss the topic “Cross-Border Share Sale – Eligibility for Tax Treaty Benefit”. The benefit under the tax treaty is subject to provisions of General Anti Avoidance Rules (GAAR) enacted under the domestic law and Principal purpose test (PPT) embedded in tax treaties. Under both GAAR and PPT, the benefit of tax treaties should be available only for transactions having commercial substance. Though both GAAR...
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Here is another episode of LKS’ all Law., where Mr. Devesh Aswal and Ms. Neha Jain discuss the topic “Cross-Border Share Sale – Eligibility for Tax Treaty Benefit”. The benefit under the tax treaty is subject to provisions of General Anti Avoidance Rules (GAAR) enacted under the domestic law and Principal purpose test (PPT) embedded in tax treaties. Under both GAAR and PPT, the benefit of tax treaties should be available only for transactions having commercial substance. Though both GAAR...
Pacing towards a data protection law: Analysing the Digital Personal Data Protection Bill, 2023
all Law.
12 minutes
2 years ago
Pacing towards a data protection law: Analysing the Digital Personal Data Protection Bill, 2023
Here is another episode of LKS’ all Law., where Ms. Soumya Malhotra and Mr. Gaurav Tiwari speak about the much-awaited digital personal data protection bill 2023.Passed by both Lok Sabha and Rajya Sabha, the Digital Personal Data Protection Bill 2023 finally received assent from the Hon’ble President of India on 11th August 2023. This podcast is based on a recent article authored by Mr. Prashant Phillips, Executive Partner and Mr. Sameer Avasarala, Senior Associate Link to the artic...
all Law.
Here is another episode of LKS’ all Law., where Mr. Devesh Aswal and Ms. Neha Jain discuss the topic “Cross-Border Share Sale – Eligibility for Tax Treaty Benefit”. The benefit under the tax treaty is subject to provisions of General Anti Avoidance Rules (GAAR) enacted under the domestic law and Principal purpose test (PPT) embedded in tax treaties. Under both GAAR and PPT, the benefit of tax treaties should be available only for transactions having commercial substance. Though both GAAR...
