Articles 14th Jan 2026

OPINION | Union Budget 2026 and India’s Evolving Global Tax Framework: Balancing revenue, compliance and investment

Authors

Rahul CharkhaPartner | Pune
Srishti AgrawalAssociate | Pune

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The Union Budget 2026 is expected to reflect India’s strategic shift in taxation, from rate-centric incentives to alignment with global tax frameworks. As international transparency norms and anti-avoidance standards reshape cross-border taxation, the focus is on balancing revenue mobilisation, regulatory certainty, and investor confidence. With FDI inflows remaining resilient, Budget 2026 is likely to emphasize strengthening compliance, simplifying administration, and ensuring policy stability, rather than broad tax cuts. The Budget will be a key indicator of how India positions itself as a credible, competitive, and globally aligned investment destination.

Against this backdrop, our Partner Rahul Charkha, and Advocate Srishti Agrawal, unpack India’s evolving global tax framework in this piece, “𝗨𝗻𝗶𝗼𝗻 𝗕𝘂𝗱𝗴𝗲𝘁 𝟮𝟬𝟮𝟲 𝗮𝗻𝗱 𝗜𝗻𝗱𝗶𝗮’𝘀 𝗘𝘃𝗼𝗹𝘃𝗶𝗻𝗴 𝗚𝗹𝗼𝗯𝗮𝗹 𝗧𝗮𝘅 𝗙𝗿𝗮𝗺𝗲𝘄𝗼𝗿𝗸: 𝗕𝗮𝗹𝗮𝗻𝗰𝗶𝗻𝗴 𝗿𝗲𝘃𝗲𝗻𝘂𝗲, 𝗰𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝗮𝗻𝗱 𝗶𝗻𝘃𝗲𝘀𝘁𝗺𝗲𝗻𝘁” for moneycontrol.com.

Read the article here

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