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Duane Morris LLP | India, United Kingdom | 11 Feb 2021
Cairn Energy v India: A lesson in BIT rights and enforcement
Cairn Energy’s dispute with the Indian Government has made headlines across the globe. The case serves as a useful reminder to foreign investors of…
Banwo & Ighodalo | Nigeria | 27 Jan 2021
Finance Act 2020: Highlights of Latest Developments in Nigeria’s Tax Regime
President Muhammadu Buhari signed the Finance Act 2020 into law on December 31, 2020.
Hill Dickinson LLP | United Kingdom | 23 Oct 2020
The return of crown preference
As part of the legislative changes brought about by the Finance Act 2020, the Treasury drafted the Insolvency Act 1986 (HMRC Debts: Priority on…
Collyer Bristow LLP | United Kingdom | 22 Aug 2020
Beware the return of the Crown preference
The Finance Act 2020, which received Royal Assent on 22 July 2020, will partially restore HMRC’s position as a preferred creditor in insolvencies…
Herbert Smith Freehills LLP | United Kingdom | 14 May 2020
Rapid resolution of domicile disputes: be careful what you wish for
In Henkes v HMRC [2020] UKFTT 7645 (“Henkes”), the First-tier (Tax) Tribunal (“the Tribunal”) held that (a) it could (and would) determine the…
ASC Legal | India | 7 May 2020
Recent Amendments in Indian Income Tax Residency Rules
The Union Budget, 2020 was presented by the Hon’ble Finance Minister, Mrs. Nirmala Sitharaman (‘FM’), on February 1, 2020. The Finance Bill, 2020…
ASC Legal | India | 4 May 2020
Growing Footprint of Equalization Levy: Progressive Taxation of Digital Economy
The rapid expansion in information and communication technology has led to vanishing of the demarcation, which traditionally delineated place of…
Macfarlanes LLP | United Kingdom | 17 Apr 2020
Covid-19 and the UK statutory residence test
The Covid-19 pandemic continues to severely curtail movement across the world, with an increasing number of countries closing their Borders altogether…
Clyde & Co LLP | United Kingdom | 11 Feb 2020
When the tax man calls…
Under the Finance Act 2018, any material that has been dumped at an unauthorised site at any time since 1996, and in place on 1 April 2018, is…
RPC | United Kingdom | 6 Feb 2020
Retrospective taxation
On 23 January 2020, the House of Commons published a report into the circumstances in which retrospective legislation can and has been used to counter…
