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Member Articles


India Trade and Tax Scan: March 2025

WELCOME TO OUR TRADE AND TAX NEWSLETTER We are pleased to present the sixth edition of our Trade and Taxation Newsletter, sharing important updates, key developments, and practical insights on trade and taxation, all ta ...

The New Tax Year: What to Expect in 2025/26

With global news and tariffs taking up the headlines over the last few days, it can be easy to forget that, on a domestic level, we are starting a new tax year. So, now we are at the start of the 2025/26 tax year, what ...

Section 194T – TDS on Partners Pay

Introduction 1. The Finance Act, 2024, introduced a new provision, Section 194T, into the Income-tax Act, 1961 (“the Act”), mandating Tax Deduction at Source (“TDS”) on payments made by firms to their partners. ...

Tax Incentive for Scientific Research and Innovation – IFICI

i. INTRODUCTION Since around 2010, the Portuguese government implemented a tax regime with the purpose of attracting non-residents to transfer their residence to Portugal – the Non-Habitual Resident status. This regim ...

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