India: changes to tax on foreign companies with POEM

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Proposed amendments to Trade Union Bill, 2018

By Vinay Joy, Luv Mohan Saggi The Trade Unions Act, 1926 (Act) provides for the constitution and registration of trade unions in India. The Act defines a trade union as “any combinations, whether temporary or permanent, formed primarily for the purpose of regulating the relations between workmen and employers or between workmen and workmen, or between […]

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By Dinesh Agrawal, Ankit A. Shah, Pranay Sahay The Authority of Advance Ruling (AAR) in the state of Karnataka, in its order in Columbia Asia Hospitals Private Limited (the Applicant) dated 27 July 2018, made critical observations concerning the taxability of employee cost at a corporate office under Goods and Services Tax (GST). Background The […]

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No clear and consistent meaning of ‘highway’ in common law – Supreme Court

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Why all Guernsey homeowners need to make a will

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