The article discusses a recent District Court decision regarding the application of substance over form and other “tax common law” doctrines in a context in which the IRS also proposed adjustments ...
LONDON - JULY 27: An online Casino's website is pictured on the internet on July 27, 2004 in London. (Photo iillustration by Graeme Robertson/Getty Images) Unlike licensed iGaming, online sweepstakes ...
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Substance over form: How SC’s Tiger Global-Flipkart ruling on tax treaties sets crucial precedent
New Delhi: The Supreme Court Thursday ruled that capital gains from Tiger Global’s $1.6 billion stake-sale in e-commerce firm Flipkart to Walmart was taxable in India—a precedent that could prompt ...
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