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Supreme Court Ruling on Tiger Global

In a landmark decision, the Supreme Court of India has ruled on the availability of tax treaty benefits and the taxation of indirect share transfers in the Tiger Global case. The Court upheld the Indian tax authorities’...more

Singapore’s 8th Edition Transfer Pricing Guidelines: Comprehensive Updates and Strategic Implications for Businesses

Introduction - The Inland Revenue Authority of Singapore (IRAS) issued the Eighth Edition of its Transfer Pricing Guidelines (TPG8) on 19 November 2025. The new edition refines several areas of the earlier guidance1 and...more

Clarifying the Classification of Foreign Entities for Singapore Income Tax Purposes

The Inland Revenue Authority of Singapore (IRAS) has released a guidance on the classification of foreign entities for Singapore income tax purposes. This guidance is significant for businesses and asset managers using...more

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