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

Collyer Law is delighted to be the Singapore contributor for "Technology Mergers & Acquisitions", a publication by  Lexology , covering...

Collyer Law made its debut at the NUS Law Careers Fair 2023. The NUS Law Careers Fair is an annual event jointly organised by the NUS...

Securities Commission outlines progress in Digital Market Strategy Since the announcement of the Securities Commission (SC) Digital...

MAS releases new guidelines on ICOs and securities The MAS "Guide to Digital Token Offerings" describe how tokens are regulated under...