In the case of Pradeep Narasimhan,1 the Bangalore Bench of the Income-tax Appellate Tribunal (‘the Tribunal’) analysed dual residency under the India-Kazakhstan tax treaty (the “India-Kazakhstan Treaty”) and reiterated that the Income-tax Act, 1961 (the “1961 Act”) does not recognise split residential status for a part of a financial year (FY). Accede al recurso […]
As part of the transition to the new Income-tax Act, 2025, the Central Board of Direct Tax (CBDT) notified on 20 March 2026 that the Income-tax Rules, 2026 (Rules 2026) will come into force from 1 April 2026. Accede al recurso completo Fuente: Vialto Partners
Compliance is a moving target. And 2026 just kicked things into high gear. Developments in AI and the gig economy sparked new law changes and labor standards around the world. From cybersecurity law amendments in China to immigration reforms in Spain, let’s take a look at the biggest compliance shifts in 2026. Accede al recurso […]