"CA Tirth Shah is a professional specializing in International Taxation, Transfer Pricing, and GST, with a strong focus on cross-border transactions and regulatory frameworks. His work centers on analyzing complex tax structures involving OECD guidelines, DTAA interpretation, and litigation trends in India. He has authored multiple technical articles published on TaxGuru, covering critical areas such as inter-group services in transfer pricing, cross-border ESOP taxation, and OECD Global Minimum Tax (Pillar Two). His approach emphasizes substance over form, practical application of law, and alignment between global tax principles and Indian jurisprudence. Professionally, he is engaged in advisory and compliance across income tax, GST, and international tax matters, with a particular interest in transfer pricing documentation, tax litigation strategy, and emerging global tax developments. His objective is to build deep expertise in international taxation and contribute to high-quality technical analysis in the evolving global tax landscape. "
The tribunal held that capital gains from share buyback are not taxable in India under treaty provisions. It clarified that such transactions qualify as corporate reorganisation. The key takeaway is that DTAA benefits override domestic tax provisions when more beneficial.
The article explains how ESOP taxation spans salary, capital gains, DTAA, and disclosure requirements. It highlights that errors in valuation, reporting, or FTC claims can lead to significant tax exposure.
The article explains how the coexistence of GloBE and GILTI leads to different tax outcomes for similarly structured multinational groups. Non-US companies face higher top-up taxes due to jurisdictional rules, while US groups benefit from global blending.
The article explains that tax authorities often disallow intra-group charges where evidence of actual services is missing. Even correct pricing cannot sustain a claim without proving benefit and delivery. The key takeaway is that documentation is more critical than pricing sophistication.
