印度最高法院规定,它可以对外国投资者的资本收益征税,申明对条约权利的税收主权。 India's Supreme Court rules it can tax foreign investors' capital gains, affirming tax sovereignty over treaty rights.

印度最高法院在涉及老虎Global2018Flipkart退出的一项具有里程碑意义的裁决中确认,即使根据税务条约,印度也有权对外国投资者出售印度资产所产生的资本收益征税。 India's Supreme Court has affirmed its right to tax capital gains from foreign investors' sales of Indian assets, even under tax treaties, in a landmark ruling involving Tiger Global’s 2018 Flipkart exit. JB Pardiwala法官强调,税收主权对经济独立至关重要,警告说,条约不得使避税成为可能或损害国内法。 Justice JB Pardiwala emphasized that tax sovereignty is vital to economic independence, warning that treaties must not enable tax avoidance or undermine domestic law. 该决定发出了更严格执法的信号,对条约选择提出了挑战,并可能改变未来的税务协定,促使外国投资者在对跨界投资结构日益严格的审查中重新评估税收战略。 The decision signals stricter enforcement, challenges treaty shopping, and may reshape future tax agreements, prompting foreign investors to reassess tax strategies amid growing scrutiny of cross-border investment structures.