Vinod Joseph
Partner in the investment funds practice at Economic Laws Practice with expertise in investment structuring and tax law, providing legal analysis on cross-border tax and treaty issues.
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Jan 26, 2026 • 28min
Decoding SC’s ruling on Tiger Global’s tax ruling
Vinod Joseph, partner at Economic Laws Practice who advises on investment structuring and cross-border tax, explains the Supreme Court ruling on Tiger Global’s Flipkart sale. He traces the dispute timeline and why the court prioritized substance over form. He discusses how GAAR interacts with tax treaties, likely shifts in investor jurisdiction choices, and broader effects on private equity and startup funding.
