Direct Tax Newsletter — SC lays down principles on retrospective vs prospective operation of amendments in tax law; and more

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Related briefings

Amendments to the metrology rules

The Legal Metrology (Packaged Commodities) Amendment Rules, 2017 (Amendment Rules) issued on 23 June 2017 had introduced important amendments to the Rules, especially in relation to e-commerce entities. The Amendment Rules came into force from 1 January 2018. Some of the important amendments in relation to e-commerce entities introduced vide the Amendment Rules are as […]

Delhi: Institutional push to arbitration

The Indian government has been committed towards making India an international hub for arbitration, at par with international standards, one that would give comfort to investors and businesses…

India: Securities board circular on listed entities schemes of arrangements

The Securities and Exchange Board of India (SEBI) has issued a circular dated 3 January 2018 (Ref: CFD/DIL3/CIR/2018/2) (2018 Amendment Circular), amending certain provisions of the SEBI Circular dated 10 March 2017 (Ref: CFD/DIL3/CIR/2017/21) which laid down detailed guidelines and procedures for listed entities undertaking schemes of arrangements (2017 Circular)…

Mumbai: Tribunal upholds book-value based taxation

The Mumbai bench of the Income-tax Appellate Tribunal (ITAT) has delivered a ruling favouring the taxpayer (Amartara Pvt. Ltd v DCIT, ITA No. 6114/Mum/2016) (Ruling) which could impact corporate restructurings significantly and increase the popularity of LLP as a preferred form of entity for business…

Telecoms India: new regulations on interconnection

The Telecom Regulatory Authority of India had received several representations from various telecom service providers to review the existing regulatory framework for interconnection. Accordingly, TRAI issued a pre-consultation paper on 14 October 2015 and sought views of TSPs on specific issues…

Latest Briefings

New online court may improve chances of tenancy arrears recovery

By Karl Anders and Lucie Bryan On 6 April 2018 HMCTS publicly announced the launch of a new online service to allow members of the public and businesses to issue money claims, resolve disputes and access mediation via a new online claims service. Known as Civil Money Claims, and available for money claims with a […]

Dress codes in the workplace: new government guidance

By Stuart McBride New guidance entitled “Dress codes and sex discrimination – what you need to know” was published by the Government Equalities Office last week.  It follows the 2016 online petition started by a woman who was sent home from work when she refused to wear high heels. The petition led to a Parliamentary Enquiry […]

Timor-Leste oil and gas: New maritime treaty with Australia

On 6 March 2017, in New York, delegations of both countries signed, before the United Nations’ Secretary-General and Portugal’s former Prime-Minister, António Guterres, the “Treaty Between the Democratic Republic of Timor-Leste and Australia Establishing Their Maritime Boundaries in the Timor Sea”. The new maritime boundaries between the two countries represent, after almost 50 years, Australian’s […]

Portugal: New regime for conversion of unsubordinated credits into capital

Law No. 7/2018 was published on 2 March and created a legal regime for the conversion of unsubordinated credits into capital in commercial companies, or companies adopting a commercial form, incorporated under the Laws of Portugal. The new law entered into force on the day after its publication and clearly aims to provide an extrajudicial […]

Portugal: Exploitation of lithium

Lithium minerals have seen a rise in demand and price since 2011, which became even greater in 2016, and the expectation is that this rise will continue along with the growing demand for electric vehicles. Lithium supply security has become a top priority for technology companies in the United States and Asia and, worldwide, lithium […]

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Addleshaws distances itself from Ablyazov litigation

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