Articles 3rd Apr 2026
The Supreme Court’s decision in Tiger Global marks a significant development in India’s treaty jurisprudence, reinforcing the importance of commercial substance in claiming benefits under double tax avoidance treaties.
By denying treaty relief, the Court underscores that access to treaty protection must be supported by genuine economic presence and not merely legal form. For investors, the ruling highlights the need to evaluate treaty eligibility and dispute risk at the structuring stage. For tax authorities, it strengthens the ability to scrutinise offshore arrangements lacking substance.
In our latest article, “𝗘𝘅𝗶𝘁 𝗼𝗳𝗳𝘀𝗵𝗼𝗿𝗲: 𝗺𝗶𝘁𝗶𝗴𝗮𝘁𝗶𝗻𝗴 𝗱𝗶𝘀𝗽𝘂𝘁𝗲𝘀 𝗿𝗶𝘀𝗸 𝘂𝗻𝗱𝗲𝗿 𝗱𝗼𝘂𝗯𝗹𝗲 𝘁𝗮𝘅𝗮𝘁𝗶𝗼𝗻 𝘁𝗿𝗲𝗮𝘁𝗶𝗲𝘀 𝗮𝗳𝘁𝗲𝗿 𝗧𝗶𝗴𝗲𝗿 𝗚𝗹𝗼𝗯𝗮𝗹”, in collaboration with Ashurst, our Partner Dipesh Jain and Associate Yash Ranglani examine the implications of this decision on cross-border investment structures.
Read the article here
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