

Substance Over Form - The Tiger Global–Flipkart Decision and the Recalibration of India-Facing Investment Structures
by Azmul Haque and Shaktibhushan Shukla As tax authorities globally intensify their focus on economic substance, treaty-based investment structures are facing heightened scrutiny. Against this backdrop, this article analyses the Indian Supreme Court’s decision in Tiger Global–Flipkart (15 January 2026) and its implications for treaty entitlement, including the evidentiary limits of tax residency certificates, the narrowing scope of grandfathering protection, and the expandin
3 days ago1 min read


Managing Director Azmul Haque to speak at Seminar in Oslo
How do you succeed in Asia from day one? Bull and Digital Norway invite you to a seminar with real-world cases and expert insights on China and Singapore—covering business culture, key formalities, local hiring, and the legal and commercial decisions from market entry to scaling. For more information visit: https://www.bull.no/en/events/doing-business-in-asia-eng
4 days ago1 min read


Advising Milexia in connection with acquisition of Syratron
Advised Milexia Group, a leading French technology group, on the Singapore law aspects of its acquisition of Syratron Technologies, as part of its proposed 100% acquisition of the target group. The transaction involved a complex India-led holding structure with a Singapore subsidiary, and our role included advising on cross-border structuring considerations, legal due diligence, the reorganisation of the Singapore entity within the wider group architecture, regulatory and cor
Feb 261 min read


Leading Dental Care Company in Connection with the Acquisition of a Pan-Asian Clear Aligner Company
Collyer Law acted as Singapore counsel to MakeO (dba Toothsi), a leading Indian dental technology company in connection with its 100% acquisition of Zenyum, creating a leading pan-Asian clear aligner platform. The transaction involved the acquisition of a Singapore-headquartered, pan-Asia consumer healthcare business by an Indian strategic, with operations and regulatory touchpoints across Singapore, Taiwan, Thailand, South Korea, Hong Kong, Vietnam, Japan, Malaysia and Indo
Jan 191 min read


Azmul Haque and Syma Zainab featured in an article that discusses the lessons for Singapore employers on managing retrenchment
Retrenchment in the spotlight: Lessons for Singapore employers from Jetstar case and beyond explores how recent workforce reductions—highlighted by the high-profile retrenchment following Jetstar Asia’s operational closure—have brought renewed focus on best practices for managing layoffs in Singapore. The piece, featuring insights from Azmul Haque (Managing Director) and Syma Zainab (Counsel) of Collyer Law LLC , underscores that while meeting statutory obligations (such as
Dec 26, 20251 min read
















