Why Incorporate in Delaware?
Apple is incorporated in Delaware. So are Alphabet, Microsoft, Amazon, Meta, Walmart, Disney and Nvi...
US-India Cross-Border Tax and Regulatory Compliance in 2026
Five regulatory updates. Two countries. One unmistakable message: cross-border compliance is becomin...
Remission of Duties and Taxes on Exported Products (RoDTEP)
A CFO’s Technical Guide to India’s Embedded-Tax Neutralisation Mechanism A technical ana...
The FEMA (Non-Debt Instruments) (Third Amendment) Rules, 2026
A FEMA amendment with income-tax consequences — the taxation of a foreign individual investing dir...
Restructuring a Cross-Border Founder-Owned Group: Unlocking Investor Value Through FEMA-Compliant Holding Architecture
EXECUTIVE SUMMARY This case study examines a structuring engagement undertaken for an early-stage te...
From Policy to Statute: The FEMA NDI Amendment Rules, 2026
What the May 2026 notification adds beyond Press Note 2 Press Note 2 of 2026 told us what the Govern...
Press Note 2 (2026): Practitioner Analysis of India’s FDI Framework & Press Note 3 Amendment
In April 2020, as global markets crashed and Indian company valuations fell sharply, India moved qui...
Deferred Customs Duty Payment: Understanding CBIC’s EMI Scheme for Manufacturing Importers
In a move aimed at improving liquidity and easing working capital pressures for manufacturers, the C...
Tiger Global–Flipkart Tax Dispute: A Defining Moment for India’s Anti-Avoidance Framework
Introduction The Tiger Global–Flipkart case is not just another tax dispute. It is a story about h...
India–EU Free Trade Agreement: A Defining Moment in Global Trade Relations
Introduction After nearly two decades of negotiations, the India–European Union Free Trade Agreeme...