In a landmark unanimous decision, the Full Court of the Federal Court of Australia in Otsuka Pharmaceutical Co Ltd v Sun Pharma ANZ Pty Ltd [2025] FCAFC 161 (Otsuka FC) held that patent claims ...
Opinion
16don MSNOpinion
Does 'Tiger Global' leave investors confused, or finally put economic substance over legal form?
The Supreme Court has ruled that a Tax Residency Certificate (TRC) is not conclusive proof of eligibility for Double Taxation Avoidance Agreement (DTAA) benefits, reversing a High Court decision. This ...
A landmark Supreme Court judgment in the Tiger Global tax case has fundamentally reshaped the rules for foreign investment in India by enforcing the primacy of economic substance over legal form ...
The Print on MSN
Substance over form: How SC’s Tiger Global-Flipkart ruling on tax treaties sets crucial precedent
Supreme Court rules that Mauritius entities were 'conduits' in US firm Tiger Global's Flipkart exit in 2018; decision could force foreign investors to re-examine their holdings.
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