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FEMA Insights 102: Making Sense of “Control” in Cross-Border Investments
Under India’s FEMA regulations, “control” in cross-border investments goes beyond shareholding percentages. This article explains how governance rights, minority stakes, and RBI interpretations affect FDI, ODI, and downstream investments.
Rajnish Pal
Jul 17, 20252 min read
FEMA Insight 101: One Person, Two Statuses - When FEMA and Tax disagree on Residency?
Residency under Indian law isn’t uniform - The Income Tax Act and FEMA apply different tests i.e. days of stay versus intent—meaning individuals can be residents under one law and non-residents under the other, with significant tax and foreign exchange implication.
Rajnish Pal
Jul 9, 20252 min read
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