Since Vodafone ...

In this article, the author analyses the developments in Indian tax and investment law and practice since the Vodafone case. He canvasses successive amendments to Indian domestic tax law to counter the Supreme Court’s Vodafone judgment and ongoing cases arising from them, and examines in detail a range of questions that remain unanswered. The article also considers the impact of indirect share transfers on the fund industry and bilateral investment treaty implications of the post-Vodafone developments.