ELP Podcast Series

ELP

In our busy lives, time always seems short. There is so much we would like to read & learn more about but just never seem to get down to it. To this end, ELP’s Podcast Series, endeavours to keep our listeners abreast of key legal and regulatory developments which will have an impact on doing business in India. Succinct and conversational in its format, our podcasts aim to cut down the ‘legalese’ and break down issues for our listeners. Our aim is to provide clear information in a short span of time! We hope you enjoy our podcasts and keep tuning in! For more information please visit https://elplaw.in/

  1. ELP Podcast Series: Tiger Global Ruling and the Investor Lens: Reflecting on the India–Mauritius Tax Treaty

    FEB 11

    ELP Podcast Series: Tiger Global Ruling and the Investor Lens: Reflecting on the India–Mauritius Tax Treaty

    In this episode of ELP Podcast Series- Tiger Global Ruling and the Investor Lens: Reflecting on the India–Mauritius Tax Treaty, our Partner Rahul Charkha in conversation with Feroz Hematally, Head of Tax, IQ EQ, Mauritius unpacks the evolving jurisprudence surrounding the India–Mauritius tax treaty. Against the backdrop of landmark rulings—from Azadi Bachao Andolan and Vodafone to the recent Tiger Global decision—the discussion examines the continued relevance of Circular 789, the evidentiary value of a Tax Residency Certificate (TRC), and the implications for FDI, FIIs, and investment funds.  The episode traces how the legal position has evolved since 2000 and assesses what investors should meaningfully take away from decades of litigation. The conversation further explores the Supreme Court’s observations on conduit structures, POEM, effective management and control, and the interplay between treaty benefits and GAAR.  Rahul and Feroz analyse what constitutes “commercial substance” in the Mauritius context, including the relevance of employees, premises, expenditure, and the framework governing Global Business Licence companies under Mauritian law. They also discuss the potential for increased scrutiny by Indian tax authorities, limitation considerations, and practical guidance for investors—particularly those holding grandfathered investments—amid the pending ratification of the 2024 Protocol to the India–Mauritius DTAA.

    11 min
  2. ELP Podcast Series: India-Mauritius Tax Treaty: Unpacking the Impact of the 2025 circular on grandfathered investments and PPT scrutiny

    02/17/2025

    ELP Podcast Series: India-Mauritius Tax Treaty: Unpacking the Impact of the 2025 circular on grandfathered investments and PPT scrutiny

    In the latest episode of the ELP Podcast Series: India-Mauritius Tax Treaty: Unpacking the Impact of the 2025 circular on grandfathered investments and PPT scrutiny, Sanskriti Tiwari, Assistant Manager Corporate Communications, speaks to our Partner Rahul Charkha, and Feroz Hematally, Regional Tax Head at IQEQ Mauritius, for a deep dive into the evolving landscape of the India-Mauritius Tax Treaty. The discussion unpacks how Mauritius became a favored investment route into India, offering tax-free exits on investments made before 2017, and how the 2017 protocol shifted taxing rights to India for subsequent investments. Fast forward to 2024, uncertainty loomed over whether the Principal Purpose Test (PPT) could override these grandfathered benefits. A game-changing January 2025 circular finally put concerns to rest, confirming that pre-2017 investments remain protected. The conversation also highlights why investors must maintain economic substance to avoid scrutiny, as tax authorities continue to assess the legitimacy of transactions. With unresolved questions around Tax Residency Certificates (TRCs), the episode offers key insights into navigating compliance challenges in an ever-evolving tax landscape. The episode concludes with key recommendations for clients from both India and Mauritius perspective, including proactive structure reviews, case-by-case evaluations and continued vigilance regarding evolving tax regulations

    20 min
  3. ELP Podcast Series- Union Budget 2024 and Insurance Sector: Substantial GST Reliefs for key issues and the road ahead

    07/25/2024

    ELP Podcast Series- Union Budget 2024 and Insurance Sector: Substantial GST Reliefs for key issues and the road ahead

    The Union Budget, 2024 proposes much needed amendments addressing significant issues for the Insurance Sector, in line with the recommendations made in the 53rd meeting of the GST Council. The proposals come in the background of high-stakes litigation faced by the insurance sector, cumulating to tax demand of several thousand crores. These proposals along with recent Circulars for the Insurance sector are expected to address these litigious issues. However, a finer reading of the proposed amendments and clarifications would suggest that certain aspects would require deeper deliberation to assess actual impact on existing litigation.  In this context, please tune into our podcast wherein our Partner Stella Joseph and Principal Associate Rushil Shah, discuss the implications of these GST proposals for the insurance sector.

    21 min
  4. ELP Podcast Series: Positive GST Circulars for related party transactions

    07/12/2024

    ELP Podcast Series: Positive GST Circulars for related party transactions

    Pursuant to recommendations of the 53rd meeting of the GST Council, the Central Board of Indirect Taxes and Customs (CBIC)  has issued various Circulars clarifying positions as regards GST treatment of certain transactions. These include three Circulars issued for clarifications on GST treatment of Employee stock ownership plan (ESOP) transactions, valuation of cross border related party transactions and issuance of loans / borrowings to related parties.   In this episode of ELP Podcast Series, "Positive GST Circulars for related party transactions", Harsh Shah (Partner) and Ruchita Shah (Associate Partner) discuss these positive clarifications issued with respect to GST treatment of related party transactions which, they believe, would reduce litigation and promote ease of doing business in India.

    15 min
  5. ELP Podcast Series- Ghar Wapsi:Toiling the way to Reverse Flip the Externalised Structures

    06/24/2024

    ELP Podcast Series- Ghar Wapsi:Toiling the way to Reverse Flip the Externalised Structures

    In this episode of our podcast, Dipesh Jain, Partner, and Sumeet Agrawal, Associate Partner at Economic Laws Practice (ELP), delve into the concept of "Ghar Wapsi" or the reverse flipping of externalised company structures.  This episode explores why corporates are restructuring by way of internalisation or a ‘reverse flip’. Further, it delves into the possible options to achieve the same, the intricacies involved as companies move towards reverse flipping and also touch upon the viewpoint of Indian regulators around the same. Don’t miss out on the insightful  discussions on this topic!!

    11 min
  6. ELP Podcast Series: Navigating the Impact of the India-Mauritius DTAA Protocol

    05/03/2024

    ELP Podcast Series: Navigating the Impact of the India-Mauritius DTAA Protocol

    Tune in to the latest episode of the ELP podcast series, discussing the recent Protocol signed between India and Mauritius. This protocol, driven by BEPS Action Plan 6, introduces the Principal Purpose Test, reshaping investment dynamics for Global investors investing in India through Mauritius. Key Takeaways include: Enhanced Scrutiny: Global investors funneling funds through Mauritius may face increased scrutiny. While genuine investments persist, those solely leveraging DTAA benefits could see challenges.Potential Litigation: Legal battles on retroactive application and interpretation disputes.The Way Forward: Reviewing past investments, strengthening documentation and meeting substance requirements are essential steps.Don't miss out on this insightful discussion reshaping the landscape of cross-border investments!

    8 min
  7. ELP Podcast Series: Food Regulation- Reactive measures in the wake of media trials

    04/19/2024

    ELP Podcast Series: Food Regulation- Reactive measures in the wake of media trials

    Join Sweta Rajan, Partner, and Samyuktha Srinivasan, Senior Associate, Economic Laws Practice (ELP)  in our latest podcast episode as they discuss the latest example of food regulation in the times of social media – the Nestle sugar debacle titled "Food Regulation: Reactive measures in the wake of media trials".   This episode explores why FSSAI is investigating Nestle’s products and the legal position on sugar content in infant food and food substitutes. Further, it provides an insight into the role of the Indian regulators in such a scenario and the consequences of their reactive regulation.

    8 min
  8. ELP Podcast Series: Sanctions (Middle East & Africa)

    01/18/2024

    ELP Podcast Series: Sanctions (Middle East & Africa)

    In the fourth episode of Economic Laws Practice (ELP))'𝘀 𝗣𝗼𝗱𝗰𝗮𝘀𝘁 𝗦𝗲𝗿𝗶𝗲𝘀 𝗼𝗻 𝗦𝗮𝗻𝗰𝘁𝗶𝗼𝗻𝘀: 𝗠𝗶𝗱𝗱𝗹𝗲 𝗘𝗮𝘀𝘁 𝗮𝗻𝗱 𝗔𝗳𝗿𝗶𝗰𝗮, Mahmoud (Mac) Fadlallah, Partner, Akin Gump Strauss Hauer & Feld LLP’s, Dubai office along with Sanjay Notani, Partner, International Trade & Customs Practice, ELP, will delve into the intricate landscape of sanctions, with emphasis on the Middle Eastern and African regions. They will also shed some light on the far-reaching consequences of sanctions law violations on businesses and the strategies that are currently in place or are necessary for stakeholders including Indian businesses to navigate the ever-evolving sanctions regulatory framework. Lastly, they will explore the potential impact of sanctions on bilateral trade, notably in key sectors for India like chemicals and diamonds.

    26 min
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About

In our busy lives, time always seems short. There is so much we would like to read & learn more about but just never seem to get down to it. To this end, ELP’s Podcast Series, endeavours to keep our listeners abreast of key legal and regulatory developments which will have an impact on doing business in India. Succinct and conversational in its format, our podcasts aim to cut down the ‘legalese’ and break down issues for our listeners. Our aim is to provide clear information in a short span of time! We hope you enjoy our podcasts and keep tuning in! For more information please visit https://elplaw.in/

Information

  • Creator
    ELP
  • Years Active
    2021 - 2026
  • Episodes
    27
  • Rating
    Clean
  • Copyright
    © 2026 Economic Laws Practice
  • Show Website
    ELP Podcast Series