Asia Briefing’s India Focused Regulatory and Operational Business Updates

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January 01, 2026

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Weekly business and foreign investment news roundup in Asia

by Asia Briefing and Dezan Shira & Associates.

INDIA EDITION

Understanding Virtual PE Risk in India After the OECD’s 2025 Update

The expansion of remote and cross-border work is testing permanent establishment (PE) rules traditionally built around physical presence. This article examines the OECD’s 2025 guidance, India’s evolving virtual PE debate, and key judicial precedents that foreign businesses must assess when evaluating India-facing operations.

Claiming DTAA Benefits in India: NRI’s Guide to Reducing Tax Liability

India’s Double Taxation Avoidance Agreement (DTAA) network offers NRIs opportunities to lower tax exposure, prevent double taxation, and manage excess tax deducted at source (TDS). The article outlines eligibility conditions, required documentation, and practical compliance steps to avoid penalties and delays in the refund process.

Inside India’s US$26 Billion M&A Market—and Why 2026 Could Be Bigger

India recorded approximately US$26 billion in mergers and acquisitions (M&A) activity in 2025, supported by domestic consolidation, selective foreign investment, and regulatory streamlining. These developments position the market for larger, more strategic transactions in 2026.

India’s Transfer Pricing Landscape: Strategic Implications for Multinationals

India’s 2025 transfer pricing reforms reflect a dual objective: reducing friction for compliant taxpayers while reinforcing predictable, rule-based certainty mechanisms. Updates such as multi-year arm’s length pricing options, and expanded safe harbor rules, carry important implications for multinational tax planning for AY 2026–27 and beyond.

India–New Zealand FTA: Financial Services Annex Expands Market Access

Finalized on December 22, 2025, the Financial Services Annex under the India-New Zealand FTA extends beyond WTO GATS commitments. It sets out provisions across banking, insurance, fintech, digital payments, data governance, and financial back-office services, enhancing bilateral market access and regulatory coherence.

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