International Tax and Cross-Border

International Tax and Cross-Border

The evolution of Bathiya has coincided with the opening up of the Indian economy and international aspirations of Indian businesses. As clients traversed geography, the team at Bathiya developed capabilities to serve the international ambitions. The integration with TIAG, further enabled Bathiya to contribute in greater scale in areas of International Tax and cross-border advisory. Today Bathiya advises various clients in international tax advisory, transfer pricing, CBR reporting, cross-border transaction advisory, etc. The ability to holistically work on regulatory and tax aspects of an international tax engagement, meets the expectations that businesses have.

Taxation of Debt Instruments

Investing in a debt instrument is similar to giving a loan to the issuing entity in a manner wherein each holders’ component is separable from the others and also marketable...

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Safe Harbour Concept

The year 1991 was a watershed moment for India. With the opening up of economy came in challenges in the international tax arena. This resulted in beginning of the Indian...

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IT/ILT: SLP dismissed against High Court ruling that while determining ALP of international transactions, benchmarking has to be done only on AE transactions and not for entire turnover

■■■[2018] 99 taxmann.com 135 (SC) SUPREME COURT OF INDIA Commissioner of Income-tax-I v. Hindustan Unilever Ltd.* A.K. SIKRI AND ASHOK BHUSHAN, JJ. SPECIAL LEAVE TO APPEAL (C) NO. 22381 OF 2017†...

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American Depositary Receipts

  This research paper attempts to provide an overview of American Depository Receipts (‘ADRs’) and its related aspects. ADRs are a common way for United States of America (‘US’ or...

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Analysis of Transaction Documents for Private Equity Transactions

Private equity investment is an important phase in the growth of any company and it enables a company to unleash its business offering on a larger scale and to a...

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Alternative Investment Market (London)

Introduction Alternative Investment Market (‘AIM’) is a sub market of the London Stock Exchange (‘Main Market’) that permits relatively smaller companies to float and list its securities with a more...

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