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Cross-Border Mergers, Reverse Flips and GIFT IFSC
Indian law generally does not permit a foreign company to directly re-domicile to India. Instead, a foreign entity may merge into a surviving Indian company under Section 234 of th
Relocating an Offshore Fund to GIFT IFSC : The Tax-Neutrality Conditions
Moving a fund is not like moving an office. The relocation of offshore funds to GIFT City can involve two potential capital gains tax events: the fund’s transfer of assets to a n
