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Learn moreWhat is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.
Learn moreA High Court decision concerning an exemption from capital gains on transfer of shares available under India-Mauritius treaty.
The Delhi High Court held that the taxpayer, a company resident in Mauritius, was entitled to exemption from capital gains on the transfer of shares in an Indian company under the India-Mauritius income tax treaty because the taxpayer’s transaction was grandfathered under Article 13(3A) of the treaty and was not designed for the avoidance of tax.
The case is: Tiger Global International III Holdings v. AAR
Read a September 2024 report prepared by the KPMG member firm in India
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