Employee Stock Option Plan (ESOP) is a scheme under which a company offers its employees an opportunity to participate in the profits of the company by allotting them shares of the company at a future point in time, subject to certain conditions. At the time of granting or vesting of ESOPs, the company is transferring […]

In this globalized economy, individuals and businesses often operate across borders, leading to potential double taxation issues, which is prevented by entering double taxation avoidance agreements (DTAA) between various countries. Concepts such as permanent establishment (PE) and “make available” are the creations of DTAA, which have been subject to significant litigation in India. PE means […]