EY - India Tax Webcast series

India Tax Webcast series

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Recent judicial precedents and implications of amendments like equalization levy, significant economic presence

Audio Webcast | Duration: 60minutes
Friday, 31 August 2018
Time: 3:00 P.M.(IST)


It has become increasingly important for corporates to keep track of the latest significant decisions delivered at various jurisdictions and study the key aspects of those decisions.

In recent times, there have been quite a few interesting decisions pronounced on international taxation issues by various forums.  We are analysing the decisions and amendments on following issues in this webcast:

  1. Permanent Establishment and implication of amendment made to Section 9(1)(i) by insertion of Explanation 2 and Explanation 2A pertaining to Business connection including Significant Economic Presence (SEP) by Finance Act, 2018,
  2. Payment for advertisement to non-residents and implications of introduction of equalization levy, and
  3. Valuation of securities for buyback and implication on TP and Section 2(22)(e) etc.


EY - Rajan Vora

Rajan Vora

Partner, Member firm of EY Global

Rajan Vora heads Direct Tax Litigation practice for member firm of EY Global and is based in Mumbai, India. He has extensive experience in representing tax litigation matters before the Income Tax Appellate Tribunal and Authority for Advance Rulings. He possesses close to 4 decades of experience in advising clients on litigation and tax matters including Transfer Pricing and International Tax issues. Rajan has been named consecutively for the 7th time amongst 'Top Ten Tax Dispute Advisors in India' by Euromoney's International Tax Review Magazine, published from London in 2017.

EY - Nishant Thakkar

Nishant Thakkar

Partner, Member firm of EY Global

Nishant Thakkar is an Advocate (registered with the Bar Council of India) since 2001 and a Solicitor of the Supreme Court of England & Wales (2003). He has experience of over a decade in litigation in taxation and other commercial matters. He has appeared before the Supreme Court and various High Courts and Tribunals across the country, such as the Delhi High Court, High Court at Madras, High Court at Allahabad, the Karnataka High Court, the Bangalore, Chennai, Delhi, Goa, Kolkata, etc. benches of the Income-tax Appellate Tribunal, the Authority for Advance Ruling (AAR) etc.