The article examines how the Tiger Global vs. Revenue (Supreme Court of India) ruling could reshape private equity and venture capital exits from India. It highlights that investors can no longer rely solely on offshore treaty structures, as authorities may scrutinise substance and tax intent, prompting funds to rethink investment vehicles, exit strategies, and risk allocation.
The article was authored by Gaurav G Arora, Partner, and was published in the International Bar Association.
Click here to read full article.
Gaurav’s practice covers mergers & acquisitions, private equity, corporate structuring and restructuring, and general corporate commercial matters (including data privacy and white-collar crime investigations).