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Cross-Border Mergers & Indirect Transfer Tax Guide
Read Time: 4 min
Cross-Border Mergers and Indirect Transfer Tax: A Guide to Foreign Holding Company Restructuring
When a foreign holding company merges with its subsidiary that directly owns shares in an Indian company, two tax lenses apply in India: (1) direct transfer of the Indian company’s shares—often exempt if section 47(via) co…
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1 Articles
Cross-Border Mergers & Indirect Transfer Tax Guide
Read Time: 4 min Cross-Border Mergers and Indirect Transfer Tax: A Guide to Foreign Holding Company Restructuring When a foreign holding company merges with its subsidiary that directly owns shares in an Indian company, two tax lenses apply in India: (1) direct transfer of the Indian company’s shares—often exempt if section 47(via) co…
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