NishithDesai-研究論文簡(jiǎn)編（英）-2024-WN8

MUMBAISILICONVALLEYBENGALURUSINGAPORENEWDELHINEWYORKGIFTCITYResearchPaperCompendiumClickableCatalogueofPublications2018–202407?NishithDesaiAssociates2024ResearchPaperCompendiumClickableCatalogueofPublications2018–202407?NishithDesaiAssociates2024ResearchPaperCompendiumWelcometotheWorldofResearchatNishithDesaiAssociates.Asaresearch-basedlawfirm,wehaveoftenfoundthatourapproachallowsustodiscovernewerwaysthinking,uncoversharperinsightsacrossvariousindustriesandfindsolutionstocomplexproblems.Allthishasresultedindeliveringgreatoutcomesforourclients.Wearepleasedtobringyouacompendiumofourresearchpapers.JustclickontheQRcodebesidethethumbnailofanypaper,toaccessyourcopyofthesepapers.Wesincerelyhopeyouenjoyreadingthesepapers.Stayconnected.FromallofusatNDA.NishithDesainishith@?NishithDesaiAssociates2024ResearchPaperCompendiumImaginariumAligunjanBlueSkyThinkingandResearchCampusinAlibaug,MumbaiNishithDesaiResearchCampusinAlibaug,MumbaiImaginariumAliGunjan,anNDAinitiative,isdedicatedtostimulatingandcultivatingtheimagination.AliGunjanfostersthecon?uence,creationanddevelopmentoftechnological,scienti?c,economic,legal,tax,commercial,social,artistic,recreationalorspiritualthought.Itisanapoliticalplatformforworldleadersandglobalthinkers—todiscuss,debateand?ndsolutionstothebigchallengesfacedbytheplanet,inacollegialandconstructivemanner,puttingasidenarrowself-interest.Inessence,theImaginariumwillbeaplacetothinkonanythingunderthesun(andthemoon),andtherefore,a‘BlueSky’!Asyoumightbeaware,weareanIndiacentricgloballaw?rm,andago-to?rmforcompaniesworldwidefordoingbusinessinIndiaaswellasforIndian?rmsdoingbusinessworldwide.Identifyingandsolvingcomplexproblemsisourpassion.Wearethereforedeeplyrootedinresearch,thoughtleadershipandinnovation.WehavebeengreatlyencouragedbytherecognitionfromFinancialTimesasoneoftheworld’sandAsia’smostinnovativelaw?rm.AliGunjanisthe?rst-of-its-kindandanIOTdrivenuniquestate-of-the-artcampustothink,ideateandchangetheworldforbetter—andtogether.Itisaplatformforallofustodosomethinginnovative,somethingfreshandsomethingexciting.?NishithDesaiAssociates2024ResearchPaperCompendiumResearch@NDAResearchistheDNAofNDA.Inearly1980s,ourfirmemergedfromanextensive,andthenpioneering,researchbyNishithM.Desaionthetaxationofcross-bordertransactions.Theresearchbookwrittenbyhimprovidedthefoundationforourinternationaltaxpractice.Sincethen,wehaverelieduponresearchtobethecornerstoneofourpracticedevelopment.Today,researchisfullyingrainedinthefirm’sculture.Overtheyears,wehaveproducedsomeoutstandingresearchpapers,reportsandarticles.Almostonadailybasis,weanalyzeandofferourperspectiveonlatestlegaldevelopmentsthroughour“Hotlines”.TheseHotlinesprovideimmediateawarenessandquickreference,andhavebeeneagerlyreceived.Wealsoprovideexpandedcommentaryonissuesthroughdetailedarticlesforpublicationinnewspapersandperiodicalsfordisseminationtowideraudience.OurNDALabsdissectandanalyzeapublished,distinctivelegaltrans-actionusingmultiplelensesandoffervariousperspectives,includingsomeevenoverlookedbytheexecutorsofthetransaction.Weregularlywriteextensiveresearchpapersanddisseminatethemthroughourwebsite.OurThinkTankdiscoursesonTaxationofeCommerce,Arbitration,andDirectTaxCodehavebeenwidelyacknowledged.Aswecontinuetogrowthroughourresearch-basedapproach,wenowhaveestablishedanexclusivefour-acre,state-of-the-artresearchcenter,justa45-minuteferryridefromMumbaibutinthemiddleofverdanthillsofreclusiveAlibaug-Raigadhdistrict.ImaginariumAliGunjanisaplatformforcreativethinking;anapoliticalecosystemthatconnectsmulti-disciplinarythreadsofideas,innovationandimagi-nation.Designedtoinspire‘bluesky’thinking,research,explorationandsynthesis,reflectionsandcommu-nication,itaimstobringinwholeness—thatleadstoanswerstothebiggestchallengesofourtimeandbeyond.Itseekstobeabridgethatconnectsthefuturisticadvancementsofdiversedisciplines.Itoffersaspace,bothvirtuallyandliterally,forintegrationandsynthesisofknowhowandinnovationfromvariousstreamsandservesasadaistointernationallyrenownedprofessionalstosharetheirexpertiseandexperiencewithourassociatesandselectclients.Wewouldlovetohearfromyouaboutanysuggestionsyoumayhaveonourresearchpublications.Pleasefeelfreetocontactusatresearch@.?NishithDesaiAssociates2024Rankedasthe‘MostInnovativeIndianLawFirm’intheprestigiousFTInnovativeLawyersAsiaPaci?cAwardsformultipleyears.Alsorankedamongstthe‘MostInnovativeAsiaPaci?cLawFirm’intheseeliteFinancialTimesInnovationrankings.?NishithDesaiAssociates2024ResearchPaperCompendiumDisclaimerThisreportisacopyrightofNishithDesaiAssociates.Noreadershouldactonthebasisofanystatementcontainedhereinwithoutseekingprofessionaladvice.Theauthorsandthefirmexpresslydisclaimallandanyliabilitytoanypersonwhohasreadthisreport,orotherwise,inrespectofanything,andofconsequencesofanythingdone,oromittedtobedonebyanysuchpersoninrelianceuponthecontentsofthisreport.ContactForanyhelporassistancepleaseemailusonconcierge@orvisitusat.?NishithDesaiAssociates2024ProvideduponrequestonlyResearchPaperCompendiumPublicationsTechnology1CorporateandM&A233341InternationalTaxandFundFormationMedia&EntertainmentDataProtectionandPrivacyIntellectualProperty4551InternationalDisputes&InvestigationsPharmaceutical,Lifescience&HealthcareHR(EmploymentandLabour)LawsDoingBusinessinIndia547888101113EducationDetailedIndexofPublications117?NishithDesaiAssociates2024ResearchPaperCompendiumTechnology?NishithDesaiAssociates2024concierge@1ResearchPaperCompendiumTechnologyEvolutionofGenerativeAlLegal,RegulatoryandEthical,July2024July2024EvolutionofGenerativeAlLegal,RegulatoryandEthicalTheriseofGAItechnologiespresentsamultifacetedlegallandscapethatdemandsthoroughexplorationandregulation.OurresearchpaperdiscussesthetechniquesbehindgeneratingvarioustypesofcontentthroughGAImodelsandlaysforthadescriptionofthetrainingprocessesforthesemodels?NishithDesaiAssociates2024concierge@2ResearchPaperCompendiumTechnologyTheIndianDefenceIndustryRede?ningFrontiers,December2023December2023TheIndianDefenceIndustryRede?ningFrontiersInthispaper,weexaminetheregulatoryandlegalframeworkgoverningtheIndiandefenceindustry.Ourpapernavigatesthroughstatutes,regulations,andpoliciesthatestablishtheoperationallandscapefordefence-relatedactivitiesinIndia.Additionally,wehavescrutinizedrecentlegislativedevelopmentsandaddressedcompliancechallengesandadaptabilitywithinthedefencesector.?NishithDesaiAssociates2024concierge@3ResearchPaperCompendiumTechnologyTheGlobalDroneRevolutionAerialTransport,InvestmentsandMakeinIndiaOpportunities,November2023November2023TheGlobalDroneRevolutionAerialTransport,InvestmentsandMakeinIndiaOpportunitiesThedroneindustryinIndiaandgloballyhastakeno?inthelastcoupleofyears.MuchoftheprogressisthankstotheGovernmentofIndia’ssupportwithaspecialfocusonMakeInIndia.Ourpapercoversalltheseaspectsandmuchmore,includingadetailedanalysisofthecurrentregime,andacomparisonwithsomeotherregimesaroundtheworld.?NishithDesaiAssociates2024concierge@4ResearchPaperCompendiumTechnologyAIandWarfareOctober2023October2023AIandWarfareTheresearchpaperprovidesacomprehensiveoverviewoftheintricaterelationshipbetweenAI,warfareandInternationalHumanitarianLawprinciples,emphasizingtheneedtobalancemilitarynecessitywithhumanitarianconcernsandstateobligationforcomplianceinbothpeacetimeandcon?icts.?NishithDesaiAssociates2024concierge@5ResearchPaperCompendiumTechnologyCybersecurityLawandPolicyPresentScenarioandtheWayForward,July2023July2023CybersecurityLawandPolicyPresentScenarioandtheWayForwardInthispaper,weexplorethekeycyberthreatsfacedbyorganisations,bestpracticestobeadoptedbyorganisations,thelegallandscapeandpolicyinitiativesimplementedbytheIndiangovernmenttocombatthegrowingthreatsofcybercrimes.?NishithDesaiAssociates2024concierge@6ResearchPaperCompendiumTechnologySmartMetersRevolutionisingthePowerSector,July2023July2023SmartMetersRevolutionisingthePowerSectorInthispaper,weanalysethelegalandregulatorylandscapesurroundingtheimplementationofSmartMeteringinfrastructureinIndia.?NishithDesaiAssociates2024concierge@7ResearchPaperCompendiumTechnologyGenerativeAI&DisruptionEmergingLegalandEthicalChallenges,May2023May2023GenerativeAI&DisruptionEmergingLegalandEthicalChallengesGenerativeAI(GAI)continuestobethenextbigdisruptionnotonlyforbusinessesbutforhumancreativityaswell.Inthispaper,wehavelookedintosomeofthekeyusecasesofGAI,whileexaminingthesequestionsatlengthfromalegal,regulatoryandpolicyperspective.?NishithDesaiAssociates2024concierge@8ResearchPaperCompendiumTechnologyIndia’sTrystwithSpaceExplorationLegalandRegulatoryOverview,March2023March2023India’sTrystwithSpaceExplorationLegalandRegulatoryOverviewInthispaper,wediscussIndia’strystwithdevelopingthespaceexplorationsectoralongwithconsiderableanticipatedunderlyingissuesincludingdual-usetechnology,foreigndirectinvestment,andintellectualproperty.?NishithDesaiAssociates2024concierge@9ResearchPaperCompendiumTechnologyFintechLegal,RegulatoryandTaxConsiderations–Compendium,August2022August2022FintechLegal,RegulatoryandTaxConsiderations–CompendiumThiscompendiumcontainsarticlesthatcovertherecentdevelopmentsinthelegal,regulatoryandtaxconsiderationoftheFintechindustryinIndia.ThebroadcategoriesinthiscompendiumareDigitalPayments,Blockchain,Cryptocurrency,NFTsandTaxconsiderations.?NishithDesaiAssociates2024concierge@10ResearchPaperCompendiumTechnologyCrypto&Blockchain2021-22Publications,July2022July2022Crypto&Blockchain2021-22PublicationsThispaperlaysoutthelegal,regulatoryandtaxregimefortheCryptoandBlockchainindustry.Thereisspeci?cfocusontherecentlegaldevelopmentsforvirtualdigitalassetsandvirtualcurrency.?NishithDesaiAssociates2024concierge@11ResearchPaperCompendiumTechnologyMetaverse:ANewUniverseLegal,RegulatoryandTaxIssues,July2022July2022Metaverse:ANewUniverseLegal,RegulatoryandTaxIssuesThispaperanalyzestheexistingandpotentiallegalandregulatoryframeworkswhichwillneedtoevolvetoaccommodatetheadvancementsoftheMetaverse.ItalsointroducesconceptsrelatingtoconvergenceintheMetaverseanditsimpactonsomeindustries.?NishithDesaiAssociates2024concierge@12ResearchPaperCompendiumTechnologyRegulationsonE-Wallets,GiftCardsandVouchersGivenaFaceliftMoreLiberalizationNeededforRevival,January2022January2022RegulationsonE-Wallets,GiftCardsandVouchersGivenaFaceliftMoreLiberalizationNeededforRevivalInasigni?cantupdate,theReserveBankofIndia(“RBI”)releasedtheReserveBankofIndiaMasterDirectionsonPrepaidPaymentInstruments,2021(“PPIRegulations”).Morecommonlyreferredtoas‘e-wallets’or‘giftcards’,PPIsarepaymentinstrumentsthatcanbeusedforthepurchaseofgoodsorservicesagainstthisstoredvalue.ThispaperdiscusseshowthePPIRegulationsimpactproductssuchase-wallets,giftcardsandvouchers,moneytransferwallets,mealvouchers,metro/travelrailcards,etc.?NishithDesaiAssociates2024concierge@13ResearchPaperCompendiumTechnologyTheFutureofMobilityAutomation,AerialTransportandConvergence,February2021February2021TheFutureofMobilityAutomation,AerialTransportandConvergenceThispaperdiscussesthefutureofthemobilityindustryandthewaysinwhichemergingtechnologieslike5G,edgecomputingandblockchainarelikelytoaidtothegrowthofthesector.Discussedarethefutureofmobilityandtheextentofvariouslegalandregulatoryframeworkswhichwillneedtoevolvetoaccommodatetheseadvancements.?NishithDesaiAssociates2024concierge@14ResearchPaperCompendiumTechnology5GTechnologyinIndiaStrategic,LegalandRegulatoryConsiderations,October2020October20205GTechnologyinIndiaStrategic,LegalandRegulatoryConsiderationsThispaperprovidesaprimeron5Gtechnologyinnon-technicalterms.Itgivesanoverviewofextended5Gapplicationsforvarioussectors,theregulatorylandscapefor5GinIndia.Variousimportantstrategic,policy,regulatory,technicalandbehavioralconsiderationsarealsooutlinedinthispaper.?NishithDesaiAssociates2024concierge@15ResearchPaperCompendiumTechnology3DPrinting:Ctrl+PtheFutureAMulti-IndustryStrategic,Legal,Tax&EthicalAnalysis,April2020April20203DPrinting:Ctrl+PtheFutureAMulti-IndustryStrategic,Legal,Tax&EthicalAnalysisThepaperdiscusseshowtheregulationof3Dprintingisachallengethatlawmakers,andregulatorsacrosssectorswillhavetocontendwith.Thepaperalsodiscusseshowtheregulationshouldbecomprehensiveenoughtoapplyindi?erentinstanceswhilestillhavingroomforevolvingwiththetechnology.?NishithDesaiAssociates2024concierge@16ResearchPaperCompendiumTechnologyE-Mobility:ASustainableAutomotiveFutureLegalandTaxAnalysis,November2019November2019E-Mobility:ASustainableAutomotiveFutureLegalandTaxAnalysisOurresearchpaperanalysesthechallengesintheadoptionofelectricvehicles,fromaregulatory,commercialandsocio-economicperspective.Policyreports,regulations,stateinitiativesaswellascomparativeanalysesofEVpoliciesfromleadingjurisdictionshavebeenconsideredinthispaper.?NishithDesaiAssociates2024concierge@17ResearchPaperCompendiumTechnologyAugmented,VirtualandMixedReality—ARe?ectiveFutureLegal,RegulatoryandTaxConsiderations:Strategic,Legal,TaxandEthicalIssues,September2019September2019Augmented,VirtualandMixedReality—ARe?ectiveFutureLegal,RegulatoryandTaxConsiderationsStrategic,Legal,TaxandEthicalIssuesThispaperdiscussestheuncharteredlegalandtaxterritoriesofaugmentedrealityandvirtualrealitytechnologies’.Italsodiscusseshowthesetechnologieshavemergedintoourdailylives.?NishithDesaiAssociates2024concierge@18ResearchPaperCompendiumTechnologyPreparingForaDriverlessFutureRe-ShapingtheTransportationLandscapeandConqueringtheSky:Strategic,Legal,TaxandEthicalIssues,May2019May2019PreparingForaDriverlessFutureRe-ShapingtheTransportationLandscapeandConqueringtheSkyStrategic,Legal,TaxandEthicalIssuesThispaperanalyzesthee?ectsofthedriverlessfuture,andtheeconomic,social,environmentalandlegalrami?cationsarisingthereof.Italsoprovidesadetailedanalysisofpubliclyavailablereports,researchstudies,andmediaarticlesaswellasopinionsofgovernmentorganizationsandindustryleadersrelatedtothesubjectmatter.?NishithDesaiAssociates2024concierge@19ResearchPaperCompendiumTechnologyBuildingaSuccessfulBlockchainEcosystemforIndiaRegulatoryApproachestoCrypto-Assets:AnIndependentSubmissiontotheGovernmentofIndia,December2018December2018BuildingaSuccessfulBlockchainEcosystemforIndiaRegulatoryApproachestoCrypto-AssetsAnIndependentSubmissiontotheGovernmentofIndiaThepaperdiscussesthevariouslawsinIndiathatshouldbeactivelyenforcedwithregardtocrypto-assetbusinessactivity.Italsoaddressesthereasonsforwhichanoutrightbanoncryptoassetactivityshouldnotbeconsidered.?NishithDesaiAssociates2024concierge@20ResearchPaperCompendiumTechnologyTheBlockchainIndustryApplicationsandLegalPerspectives,November2018November2018TheBlockchainIndustryApplicationsandLegalPerspectivesThepaperdiscussestheworkingofblockchaintechnologyandthecurrentstateoftheartinindustry.Itprovidesalegalandregulatoryperspective,andconcludeswithalistofchallengesandthewayforward.?NishithDesaiAssociates2024concierge@21ResearchPaperCompendiumTechnologyTheFutureishere:Arti?cialIntelligenceandRoboticsMay2018May2018TheFutureishere:Arti?cialIntelligenceandRoboticsThepaperdiscussesthefutureofentitiesandindividualsdependencyonAIsystems.ItalsocoverstheseveralissuesthatneedtobeaddressedinordertosafeguardthedevelopmentandintegrationofAIsystemswiththeindustrialandsocialsector.?NishithDesaiAssociates2024concierge@22ResearchPaperCompendiumCorporateandM&A?NishithDesaiAssociates2024concierge@23ResearchPaperCompendiumCorporateandM&APrivateEquityandPrivateDebtInvestmentsinIndiaRegulatory,LegalandTaxOverview,October2023October2023PrivateEquityandPrivateDebtInvestmentsinIndiaRegulatory,LegalandTaxOverviewAcomprehensiveexaminationofthecomplexregulatory,legal,andtaxframeworksgoverningtheseinvestmentsinIndia.Itdelvesintospeci?careasofinterest,dissectingvariousroutesandregimesavailableforinvestors,variousexitstrategies,andelementsofthedisputeresolutionmechanisms.?NishithDesaiAssociates2024concierge@24ResearchPaperCompendiumCorporateandM&ABusinessTransferWhy,HowandWhen?,August2023August2023BusinessTransferWhy,HowandWhen?InthecontextofM&Atransactions,howyouacquireisasimportantaswhatyouacquire.Thispaperexamines,thebasicstructureofa‘businesstransfer’,howitdi?ersfromothermodesofassetsaleandthemeritsanddemeritsoverothermodesofacquisition.?NishithDesaiAssociates2024concierge@25ResearchPaperCompendiumCorporateandM&AMergers&AcquisitionsAnIndiaLegal,RegulatoryandTaxPerspective,July2023July2023Mergers&AcquisitionsAnIndiaLegal,RegulatoryandTaxPerspectiveInthisResearchPaperonM&A,weexploreadetailedreviewoftheIndianlegal,taxandregulatoryconsiderationstobeconsideredwhileundertakinganyM&Aincludingfocusoncompetition/antitrustlawandexchangecontrolconsiderations.?NishithDesaiAssociates2024concierge@26ResearchPaperCompendiumCorporateandM&AM&ALabAdani’sHostileTakeoverofNDTV,May2023May2023M&ALabAdani’sHostileTakeoverofNDTVTheAdani-NDTVacquisitionhaschangedthelandscapeoftheentertainmentandmediaindustry.Thedramaticsagaoftheacquisitionhadeverything-amysteriouslender,aloanwithnointerest,achangeofcontrol,ahostiletakeover,SEBIorders,anopeno?erbelowmarketpriceandasurprisingsaleofshares,whichresultedintheAdaniGroupbecomingthemajorityshareholderofNDTV.InthisM&ALab,wedelveintoeachoftheseaspectsindetailandanalysethelegal,regulatory,tax,?nancingandothercommercialconsiderationsofthisDeal.?NishithDesaiAssociates2024concierge@27ResearchPaperCompendiumCorporateandM&AIncorporationofCompany/LLPinIndiaApril2023April2023IncorporationofCompany/LLPinIndiaFAQsIfyouareinterestedinsettingupabusinessinIndiaandhavequestionsaboutformingaCompanyorLLP,thisbookletprovidesbasicanswerstocommonqueries.ItisintendedtoserveasabroadguidetohelpyoumakeinformeddecisionsaboutstartingandrunningyourbusinessinIndia.?NishithDesaiAssociates2024concierge@28ResearchPaperCompendiumCorporateandM&AM&ALabADANI–HOLCIM:CementingtheFuture!August2022August2022M&ALabADANI–HOLCIM:CementingtheFuture!InthisM&ALab,weprobedeeperintothemultibillion-dollardealthatisboundtorevamptheIndiancementindustryandstimulateunprecedentedgrowthintheindustrywiththestellarentryofAdaniGroup.Wewillanalysethelegal,regulatory,tax,?nancingandothercommercialdimensionsofthisintricateDeal.?NishithDesaiAssociates2024concierge@29ResearchPaperCompendiumCorporateandM&AM&ALabHDFC–HDFCBank:MergerofGiantHDFCTwins!August2022August2022M&ALabHDFC–HDFCBank:MergerofGiantHDFCTwins!Thismega-mergerisbeingtoutedasthemotherofallM&AdealsowingtoitscolossalvaluationofapproximatelyUSD40Billionandcreatedastirnotonlyinthebankingsector,butalsoinother?nancialservices.Giventhesizeofthemega-mergerwithwide-reachingimplicationsonthebankingandhousing?nancesectorinIndia,wehavemadeanattempttoanalyzethelegal,regulatory,commercialandtaxconsiderationsoftheMergerinthisM&ALab.?NishithDesaiAssociates2024concierge@30ResearchPaperCompendiumCorporateandM&AM&ALabPVR–INOX:BiggestBlockbusteratBoxO?ce!August2022August2022M&ALabPVR–INOX:BiggestBlockbusteratBoxO?ce!ThemergerofPVRLimitedwithINOXLeisureLimitedmarksthelatestmergerintheIndiantheatricalexhibitionindustry.ThetwoentitieswillmergetoformthelargestmultiplexchaininIndia.InthisM&ALab,weexaminethisMergerfromacommercial,legal,regulatoryandtaxperspectiveandaimtoanswervariousquestionssurroundingthedeal,includingwhyandhowthecompaniessoughttomergebothentities.?NishithDesaiAssociates2024concierge@31ResearchPaperCompendiumCorporateandM&AArcelorMittalStealsEssarFromRuias!May2020May2020ArcelorMittalStealsEssarFromRuias!ThispaperdiscussestheacquisitionofEssarSteelfromalegal,commercial,?nancingandtaxperspective.TheinterpretationtakenbyvariouscourtstoclarifycertainambiguitiesundertheInsolvencyandBankruptcyCode2016isalsodiscussed.?NishithDesaiAssociates2024concierge@32ResearchPaperCompendiumInternationalTaxandFundFormation?NishithDesaiAssociates2024concierge@33ResearchPaperCompendiumInternationalTaxandFundFormationOpportunitiesinGIFTCityFundFormation,June2024June2024OpportunitiesinGIFTCityFundFormationWeexplorethelatestIndianlegal,tax,andregulatoryconsiderationspertinenttoestablishingandstructuringfundmanagemententitieswithinGIFTCity.WecommencewithanoverviewofGIFTCity’soriginsanditsprincipalregulator,theInternationalFinancialServicesCentersAuthority.Subsequently,wedelveintothelegalandtaxframeworksgoverningvariousactivitieswithinGIFTCity,includingthoseconcerningprivatefunds.Ouranalysisextendstothelegal,tax,andregulatorystructuresapplicabletoAuthorizedFundManagementEntities,RegisteredFundManagementEntities(Non-Retail),andfamilyo?cesinGIFTCity.?NishithDesaiAssociates2024concierge@34ResearchPaperCompendiumInternationalTaxandFundFormationFundFormation:AttractingGlobalInvestorsGlobal,RegulatoryandTaxEnvironmentImpactingIndiaFocusedFunds,February2024February2024FundFormation:AttractingGlobalInvestorsGlobal,RegulatoryandTaxEnvironmentImpactingIndiaFocusedFundsExtensiveresearcharoundjurisdictionsandstructuresforsettingupanIndia-focusedfundincludingstructuringofAIFstoberegisteredwithSEBI,theever-risingimportanceofGIFTCity,emergingglobaltrendsinprivateequity,andinternationaltaxconsiderations.WealsofocusonthedocumentationrequiredtosetupandgovernanAIFinIndia,aspectsoffundgovernanceprevalentinIndianfunds,andrecentregulatoryenvironment.?NishithDesaiAssociates2024concierge@35ResearchPaperCompendiumInternationalTaxandFundFormationSovereignWealthFunds&PensionFunds:InvestmentsintoIndiaRegulatory,LegalandTaxOverview,May2023May2023SovereignWealthFunds&PensionFunds:InvestmentsintoIndiaRegulatory,LegalandTaxOverviewInthispaper,wehaveanalysedthelegal,regulatoryandtaxregimegoverninginvestmentsbysovereignwealthfundsandpensionfundsinIndia.?NishithDesaiAssociates2024concierge@36ResearchPaperCompendiumInternationalTaxandFundFormationTaxingO?shoreIndirectTransfersinIndiaMay2022May2022TaxingO?shoreIndirectTransfersinIndiaUndertheIndianIncomeTaxAct,1961(“ITA”),anIndianresidentistaxedonitsglobalincome(residence-basedtaxation)whereasanon-residentistaxedonlyontheincomewhichisderivedfromasourceinIndia(sourcebasedtaxation)i.e.incomewhichisreceivedordeemedtobereceivedinIndiaandincomewhichaccrues,arisesorisdeemedtoaccrueorariseinIndia.ThesubsequentpartsofthispaperdealwiththelegislativehistoryofIndirectTransferinIndiaandarefollowedbyothernuances.?NishithDesaiAssociates2024concierge@37ResearchPaperCompendiumInternationalTaxandFundFormationTaxissuesinM&ATransactionsMay2022May2022TaxissuesinM&ATransactionsOurresearchpaperonTaxIssuesinM&ATransactionsisacomprehensivesummaryofthevariousways(merger,demerger,slumpsale,assetsaleetc.)ofundertakinganM&Atransactionsandpotentialtax(directandindirect),stampdutyimplicationsofsuchtransactions.ThispaperalsodiscussesfrequentlylitigatedissuesinbothdomesticandinternationalM&Atransactions,implicationsofcrossbordermergerregulations,indirecttransferprovisions,taxationofnon-competepaymentsandESOPsetc.?NishithDesaiAssociates2024concierge@38ResearchPaperCompendiumInternationalTaxandFundFormationTax,TradeandInvestmentsAnIndianPolicyPerspective,September2021September2021Tax,TradeandInvestmentsAnIndianPolicyPerspectiveThispapersetsoutdi?erentconsiderationsforacohesivetax,tradeandinvestmentpolicyfromanIndianperspective.ItalsodiscussesIndia’sinternationaltraderelationshipwithmajoreconomiesaroundtheworld,India’stradeplansamidstCOVID-19whileconsideringthegovernment’staxpolicyobjectivesandforeigninvestmentgoals.?NishithDesaiAssociates2024