The author is Dipanshu Raj a 4th year student at Maharashtra National Law University INTRODUCTION In the world of globalization, cross-border business arrangements have become common practice. As a result, business organisations second their skilled workforce to their affiliated company to leverage their talent. A secondment arrangement generally involves the deployment of a foreign worker from a foreign corporation to an Indian subsidiary, according to the recipient's specif

The author is Sahil Singh a 4th year student at Chanakya National Law University, Patna The Real Barrier to Reverse Flips Is No Longer Corporate Law The recent regulatory changes in India have clearly reflected a policy intent to attract high-growth startups to bring their holding companies back to India. In the past, reverse flips were commercially unappealing because of the complexities of the inbound-merger procedure prescribed under the Companies Act, compounded by the re

In 1923, in his book titled “Interpretations of Legal History”, Roscoe Pound remarked that “law must be stable and yet it cannot stand still”. This statement underscores how law must keep evolving to avoid being fractured under the weight of a changing society. In India’s taxation landscape, the transition from the old administrative assessment system to a nimbler self-assessment system was one such evolutionary leap.