Substance or bust?
- The Oath
- Dr. Constantin Frank-Fahle, LL.M.
- Marcel Trost, LL.M.
- Varun Chablani
Corporate structures designed to minimise tax exposure face unprecedented scrutiny in today’s global tax environment. The Indian Supreme Court’s recent Tiger Global judgment demonstrates how aggressively tax authorities will challenge arrangements perceived as lacking commercial substance, even when technical treaty requirements appear satisfied. This landmark ruling carries implications far beyond India’s borders, providing critical lessons for international
tax planning.
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