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Article

Pepper Hamilton LLP | India | 29 Sep 2011

Top 10 lessons learned from the Vodafone, Aditya Birla and other tax cases in India

The rulings of the Bombay High Court in the famous US$2.5 billion tax assessment case against Vodafone in Vodafone v. Union of India and the rulings more recently in Aditya Birla Nuvo Limited v. DDIT and Union of India, New Cingular Wireless Services Inc. v. DDIT and Tata Industries Ltd. v. DDIT are all full of cautionary tales for foreign investors looking to buy Indian-related assets.

Article

Dorsey & Whitney LLP | United Kingdom, European Union | 17 Nov 2009

Implications for all Community law claims: High Court judgment in the Thin Cap GLO (17 November 2009)

In March 2007, the ECJ concluded that the UK’s Thin Cap rules would offend Community law unless they could be interpreted as applying only to wholly artificial arrangements designed to obtain a tax advantage and protected genuine commercial arrangements from any thin cap adjustments even if beyond arm’s length terms.

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