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India rules on tax liability of amalgamations

Date: January 2010

By Jack Grocott

An Indian tax authority has ruled that the amalgamation of foreign entities into an Indian entity does not result in any Indian tax liability for the foreign companies.

The Authority for Advanced Rulings (AAR) last Thursday held that Star, an Indian television company, is allowed to merge three of its foreign businesses into one Indian organisation, along with all its assets and liabilities.

The full version of this story is available at www.internationaltaxreview.com.