International Tax
2 articles
International Tax10 Aug 2026·6 min
The global minimum tax (Pillar Two): what Indian multinationals should prepare for
A 15% global minimum tax for large multinational groups is now a live reality across many jurisdictions. Here is what in-scope Indian groups and India-based subsidiaries of foreign groups should be doing to prepare.
By Kranthi PalivelaRead more
International Tax18 Dec 2025·6 min
Place of Effective Management (POEM): Determining Tax Residence
POEM is the test for tax residence of foreign companies under the Income-tax Act. Here is the framework, the active business test, and recent guidance.
By Kranthi PalivelaRead more