In a landmark unanimous decision, the Full Court of the Federal Court of Australia in Otsuka Pharmaceutical Co Ltd v Sun Pharma ANZ Pty Ltd [2025] FCAFC 161 (Otsuka FC) held that patent claims ...
The Chosun Ilbo on MSN
Supreme Court overturns tax ruling, cites substance-over-form principle
The Supreme Court overturned lower court rulings in a lawsuit between the heirs of a wealthy individual and the National Tax ...
A landmark Supreme Court judgment in the Tiger Global tax case has fundamentally reshaped the rules for foreign investment in India by enforcing the primacy of economic substance over legal form ...
Opinion
17don MSNOpinion
Does 'Tiger Global' leave investors confused, or finally put economic substance over legal form?
The Supreme Court has ruled that a Tax Residency Certificate (TRC) is not conclusive proof of eligibility for Double Taxation Avoidance Agreement (DTAA) benefits, reversing a High Court decision. This ...
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