NishithDesai-研究论文简编（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.AliGunjanfosterstheconfluence,creationanddevelopmentoftechnological,scientific,economic,legal,tax,commercial,social,artistic,recreationalorspiritualthought.Itisanapoliticalplatformforworldleadersandglobalthinkers—todiscuss,debateandfindsolutionstothebigchallengesfacedbytheplanet,inacollegialandconstructivemanner,puttingasidenarrowself-interest.Inessence,theImaginariumwillbeaplacetothinkonanythingunderthesun(andthemoon),andtherefore,a‘BlueSky’!Asyoumightbeaware,weareanIndiacentricgloballawfirm,andago-tofirmforcompaniesworldwidefordoingbusinessinIndiaaswellasforIndianfirmsdoingbusinessworldwide.Identifyingandsolvingcomplexproblemsisourpassion.Wearethereforedeeplyrootedinresearch,thoughtleadershipandinnovation.WehavebeengreatlyencouragedbytherecognitionfromFinancialTimesasoneoftheworld’sandAsia’smostinnovativelawfirm.AliGunjanisthefirst-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’intheprestigiousFTInnovativeLawyersAsiaPacificAwardsformultipleyears.Alsorankedamongstthe‘MostInnovativeAsiaPacificLawFirm’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@2ResearchPaperCompendiumTechnologyTheIndianDefenceIndustryRedefiningFrontiers,December2023December2023TheIndianDefenceIndustryRedefiningFrontiersInthispaper,weexaminetheregulatoryandlegalframeworkgoverningtheIndiandefenceindustry.Ourpapernavigatesthroughstatutes,regulations,andpoliciesthatestablishtheoperationallandscapefordefence-relatedactivitiesinIndia.Additionally,wehavescrutinizedrecentlegislativedevelopmentsandaddressedcompliancechallengesandadaptabilitywithinthedefencesector.©NishithDesaiAssociates2024concierge@3ResearchPaperCompendiumTechnologyTheGlobalDroneRevolutionAerialTransport,InvestmentsandMakeinIndiaOpportunities,November2023November2023TheGlobalDroneRevolutionAerialTransport,InvestmentsandMakeinIndiaOpportunitiesThedroneindustryinIndiaandgloballyhastakenoffinthelastcoupleofyears.MuchoftheprogressisthankstotheGovernmentofIndia’ssupportwithaspecialfocusonMakeInIndia.Ourpapercoversalltheseaspectsandmuchmore,includingadetailedanalysisofthecurrentregime,andacomparisonwithsomeotherregimesaroundtheworld.©NishithDesaiAssociates2024concierge@4ResearchPaperCompendiumTechnologyAIandWarfareOctober2023October2023AIandWarfareTheresearchpaperprovidesacomprehensiveoverviewoftheintricaterelationshipbetweenAI,warfareandInternationalHumanitarianLawprinciples,emphasizingtheneedtobalancemilitarynecessitywithhumanitarianconcernsandstateobligationforcomplianceinbothpeacetimeandconflicts.©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.Thereisspecificfocusontherecentlegaldevelopmentsforvirtualdigitalassetsandvirtualcurrency.©NishithDesaiAssociates2024concierge@11ResearchPaperCompendiumTechnologyMetaverse:ANewUniverseLegal,RegulatoryandTaxIssues,July2022July2022Metaverse:ANewUniverseLegal,RegulatoryandTaxIssuesThispaperanalyzestheexistingandpotentiallegalandregulatoryframeworkswhichwillneedtoevolvetoaccommodatetheadvancementsoftheMetaverse.ItalsointroducesconceptsrelatingtoconvergenceintheMetaverseanditsimpactonsomeindustries.©NishithDesaiAssociates2024concierge@12ResearchPaperCompendiumTechnologyRegulationsonE-Wallets,GiftCardsandVouchersGivenaFaceliftMoreLiberalizationNeededforRevival,January2022January2022RegulationsonE-Wallets,GiftCardsandVouchersGivenaFaceliftMoreLiberalizationNeededforRevivalInasignificantupdate,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.Thepaperalsodiscusseshowtheregulationshouldbecomprehensiveenoughtoapplyindifferentinstanceswhilestillhavingroomforevolvingwiththetechnology.©NishithDesaiAssociates2024concierge@16ResearchPaperCompendiumTechnologyE-Mobility:ASustainableAutomotiveFutureLegalandTaxAnalysis,November2019November2019E-Mobility:ASustainableAutomotiveFutureLegalandTaxAnalysisOurresearchpaperanalysesthechallengesintheadoptionofelectricvehicles,fromaregulatory,commercialandsocio-economicperspective.Policyreports,regulations,stateinitiativesaswellascomparativeanalysesofEVpoliciesfromleadingjurisdictionshavebeenconsideredinthispaper.©NishithDesaiAssociates2024concierge@17ResearchPaperCompendiumTechnologyAugmented,VirtualandMixedReality—AReflectiveFutureLegal,RegulatoryandTaxConsiderations:Strategic,Legal,TaxandEthicalIssues,September2019September2019Augmented,VirtualandMixedReality—AReflectiveFutureLegal,RegulatoryandTaxConsiderationsStrategic,Legal,TaxandEthicalIssuesThispaperdiscussestheuncharteredlegalandtaxterritoriesofaugmentedrealityandvirtualrealitytechnologies’.Italsodiscusseshowthesetechnologieshavemergedintoourdailylives.©NishithDesaiAssociates2024concierge@18ResearchPaperCompendiumTechnologyPreparingForaDriverlessFutureRe-ShapingtheTransportationLandscapeandConqueringtheSky:Strategic,Legal,TaxandEthicalIssues,May2019May2019PreparingForaDriverlessFutureRe-ShapingtheTransportationLandscapeandConqueringtheSkyStrategic,Legal,TaxandEthicalIssuesThispaperanalyzestheeffectsofthedriverlessfuture,andtheeconomic,social,environmentalandlegalramificationsarisingthereof.Italsoprovidesadetailedanalysisofpubliclyavailablereports,researchstudies,andmediaarticlesaswellasopinionsofgovernmentorganizationsandindustryleadersrelatedtothesubjectmatter.©NishithDesaiAssociates2024concierge@19ResearchPaperCompendiumTechnologyBuildingaSuccessfulBlockchainEcosystemforIndiaRegulatoryApproachestoCrypto-Assets:AnIndependentSubmissiontotheGovernmentofIndia,December2018December2018BuildingaSuccessfulBlockchainEcosystemforIndiaRegulatoryApproachestoCrypto-AssetsAnIndependentSubmissiontotheGovernmentofIndiaThepaperdiscussesthevariouslawsinIndiathatshouldbeactivelyenforcedwithregardtocrypto-assetbusinessactivity.Italsoaddressesthereasonsforwhichanoutrightbanoncryptoassetactivityshouldnotbeconsidered.©NishithDesaiAssociates2024concierge@20ResearchPaperCompendiumTechnologyTheBlockchainIndustryApplicationsandLegalPerspectives,November2018November2018TheBlockchainIndustryApplicationsandLegalPerspectivesThepaperdiscussestheworkingofblockchaintechnologyandthecurrentstateoftheartinindustry.Itprovidesalegalandregulatoryperspective,andconcludeswithalistofchallengesandthewayforward.©NishithDesaiAssociates2024concierge@21ResearchPaperCompendiumTechnologyTheFutureishere:ArtificialIntelligenceandRoboticsMay2018May2018TheFutureishere:ArtificialIntelligenceandRoboticsThepaperdiscussesthefutureofentitiesandindividualsdependencyonAIsystems.ItalsocoverstheseveralissuesthatneedtobeaddressedinordertosafeguardthedevelopmentandintegrationofAIsystemswiththeindustrialandsocialsector.©NishithDesaiAssociates2024concierge@22ResearchPaperCompendiumCorporateandM&A©NishithDesaiAssociates2024concierge@23ResearchPaperCompendiumCorporateandM&APrivateEquityandPrivateDebtInvestmentsinIndiaRegulatory,LegalandTaxOverview,October2023October2023PrivateEquityandPrivateDebtInvestmentsinIndiaRegulatory,LegalandTaxOverviewAcomprehensiveexaminationofthecomplexregulatory,legal,andtaxframeworksgoverningtheseinvestmentsinIndia.Itdelvesintospecificareasofinterest,dissectingvariousroutesandregimesavailableforinvestors,variousexitstrategies,andelementsofthedisputeresolutionmechanisms.©NishithDesaiAssociates2024concierge@24ResearchPaperCompendiumCorporateandM&ABusinessTransferWhy,HowandWhen?,August2023August2023BusinessTransferWhy,HowandWhen?InthecontextofM&Atransactions,howyouacquireisasimportantaswhatyouacquire.Thispaperexamines,thebasicstructureofa‘businesstransfer’,howitdiffersfromothermodesofassetsaleandthemeritsanddemeritsoverothermodesofacquisition.©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,anopenofferbelowmarketpriceandasurprisingsaleofshares,whichresultedintheAdaniGroupbecomingthemajorityshareholderofNDTV.InthisM&ALab,wedelveintoeachoftheseaspectsindetailandanalysethelegal,regulatory,tax,financingandothercommercialconsiderationsofthisDeal.©NishithDesaiAssociates2024concierge@27ResearchPaperCompendiumCorporateandM&AIncorporationofCompany/LLPinIndiaApril2023April2023IncorporationofCompany/LLPinIndiaFAQsIfyouareinterestedinsettingupabusinessinIndiaandhavequestionsaboutformingaCompanyorLLP,thisbookletprovidesbasicanswerstocommonqueries.ItisintendedtoserveasabroadguidetohelpyoumakeinformeddecisionsaboutstartingandrunningyourbusinessinIndia.©NishithDesaiAssociates2024concierge@28ResearchPaperCompendiumCorporateandM&AM&ALabADANI–HOLCIM:CementingtheFuture!August2022August2022M&ALabADANI–HOLCIM:CementingtheFuture!InthisM&ALab,weprobedeeperintothemultibillion-dollardealthatisboundtorevamptheIndiancementindustryandstimulateunprecedentedgrowthintheindustrywiththestellarentryofAdaniGroup.Wewillanalysethelegal,regulatory,tax,financingandothercommercialdimensionsofthisintricateDeal.©NishithDesaiAssociates2024concierge@29ResearchPaperCompendiumCorporateandM&AM&ALabHDFC–HDFCBank:MergerofGiantHDFCTwins!August2022August2022M&ALabHDFC–HDFCBank:MergerofGiantHDFCTwins!Thismega-mergerisbeingtoutedasthemotherofallM&AdealsowingtoitscolossalvaluationofapproximatelyUSD40Billionandcreatedastirnotonlyinthebankingsector,butalsoinotherfinancialservices.Giventhesizeofthemega-mergerwithwide-reachingimplicationsonthebankingandhousingfinancesectorinIndia,wehavemadeanattempttoanalyzethelegal,regulatory,commercialandtaxconsiderationsoftheMergerinthisM&ALab.©NishithDesaiAssociates2024concierge@30ResearchPaperCompendiumCorporateandM&AM&ALabPVR–INOX:BiggestBlockbusteratBoxOffice!August2022August2022M&ALabPVR–INOX:BiggestBlockbusteratBoxOffice!ThemergerofPVRLimitedwithINOXLeisureLimitedmarksthelatestmergerintheIndiantheatricalexhibitionindustry.ThetwoentitieswillmergetoformthelargestmultiplexchaininIndia.InthisM&ALab,weexaminethisMergerfromacommercial,legal,regulatoryandtaxperspectiveandaimtoanswervariousquestionssurroundingthedeal,includingwhyandhowthecompaniessoughttomergebothentities.©NishithDesaiAssociates2024concierge@31ResearchPaperCompendiumCorporateandM&AArcelorMittalStealsEssarFromRuias!May2020May2020ArcelorMittalStealsEssarFromRuias!ThispaperdiscussestheacquisitionofEssarSteelfromalegal,commercial,financingandtaxperspective.TheinterpretationtakenbyvariouscourtstoclarifycertainambiguitiesundertheInsolvencyandBankruptcyCode2016isalsodiscussed.©NishithDesaiAssociates2024concierge@32ResearchPaperCompendiumInternationalTaxandFundFormation©NishithDesaiAssociates2024concierge@33ResearchPaperCompendiumInternationalTaxandFundFormationOpportunitiesinGIFTCityFundFormation,June2024June2024OpportunitiesinGIFTCityFundFormationWeexplorethelatestIndianlegal,tax,andregulatoryconsiderationspertinenttoestablishingandstructuringfundmanagemententitieswithinGIFTCity.WecommencewithanoverviewofGIFTCity’soriginsanditsprincipalregulator,theInternationalFinancialServicesCentersAuthority.Subsequently,wedelveintothelegalandtaxframeworksgoverningvariousactivitieswithinGIFTCity,includingthoseconcerningprivatefunds.Ouranalysisextendstothelegal,tax,andregulatorystructuresapplicabletoAuthorizedFundManagementEntities,RegisteredFundManagementEntities(Non-Retail),andfamilyofficesinGIFTCity.©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@36ResearchPaperCompendiumInternationalTaxandFundFormationTaxingOffshoreIndirectTransfersinIndiaMay2022May2022TaxingOffshoreIndirectTransfersinIndiaUndertheIndianIncomeTaxAct,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,TradeandInvestmentsAnIndianPolicyPerspectiveThispapersetsoutdifferentconsiderationsforacohesivetax,tradeandinvestmentpolicyfromanIndianperspective.ItalsodiscussesIndia’sinternationaltraderelationshipwithmajoreconomiesaroundtheworld,India’stradeplansamidstCOVID-19whileconsideringthegovernment’staxpolicyobjectivesandforeigninvestmentgoals.©NishithDesaiAssociates2024