Recent developments in the Indian tax regime have brought India closer to global norms though hybrid instruments that have come under increased scrutiny GAAR provisions have enabled tax authorities to examine the commercial sub- stance of transactions, underscoring the importance of purpose, pooling, and people
Hybrid debt instruments face varied treatment under DTAAs vis-à-vis capital gains. which may result in challenges when claiming treaty benefits
Beneficial ownership rules in DTAAS restrict treaty benefits to the entity exercising actual control over a return/income received
Is redemption premium interest income or capital gains? While DTAAs say interest, courts in India say capital gains. Conflicting classifications should not be a concern
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