Document Type

Article

Publication Date

4-2026

Abstract

The Indian Supreme Court’s Tiger Global decision has prompted extensive commentary, which has been generally critical. In particular, critics have noted that the decision marks a retreat from the permissive attitude toward treaty shopping adopted by the Indian Supreme Court in 2004. And critics have argued that the decision creates uncertainty because it applies the Indian general anti avoidance rule to an existing treaty in a fashion that amounts to a treaty override. Similar arguments were made against India’s application of the primary purpose test (PPT) to the Mauritius treaty. In our opinion, these critiques are exaggerated.

Comments

Reprinted with the permission of Tax Analysts

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