India and Cyprus agree on tax treaty amendments

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On 1 July, the Central Board of Direct Taxes issued a press release stating that India and Cyprus had reached in-principle agreement on all pending issues concerning the India-Cyprus tax treaty, including the source-based taxation of capital gains on a transfer of shares, with a grandfathering clause provided for investments made prior to 1 April 2017. The provisional agreements have been submitted to India’s cabinet for approval.

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The business law digest is compiled by Nishith Desai Associates (NDA). NDA is a research-based international law firm with offices in Mumbai, New Delhi, Bangalore, Singapore, Silicon Valley and Munich. It specializes in strategic legal, regulatory and tax advice coupled with industry expertise in an integrated manner.

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