BEPS and the Modern MNE: An India Entry Guide for Foreign Investors
Multinational groups entering India today operate inside a tax framework rebuilt over the last decade: OECD/G20’s Base Erosion and Profit Shifting (BEPS) initiative. BEPS was born from a simple observation — Multinational Group can structure cross border transaction in a way that the taxable profit is separated from the jurisdiction where the underlying economic activity took […]