Khaitan & Co practitioners discuss the Indian tax landscape for licensing and assignment arrangements of intangible assets.

Companies should take a proactive approach to transfer pricing policies by closely monitoring import transactions and tariff compliance, reviewing and potentially revising their intercompany contracts, and considering whether a portion of tariff costs should be borne by a related party outside of the US, say a University of Notre Dame professor and Grant Thornton practitioners.

India’s recent court ruling will have broad implications in the determination of fixed place PE in India from a tax treaty interpretation perspective, say Deloitte Haskins & Sells LLP, India practitioners.

“Tax warfare” may cause unforeseen consequences such as double taxation, says a Grant Thornton practitioner.

Warranty insurers have become increasingly sophisticated in assessing and underwriting risks arising from M&A transactions involving Brazilian targets, adapting global practices to the nuances of the complex Brazilian legal and tax environment, say Campos Mello Advogados practitioners.

The Methanex decision confirms that commercial practice and well understood corporate law concepts are to be respected in interpreting tax statutes and tax treaties, say Osler, Hoskin & Harcourt practitioners.