The Supreme Court of India ruled that Tiger Global Fund must pay capital gains tax on the Flipkart equity transaction

華爾街見聞
2026.01.16 19:09
近日，印度最高法院裁定，老虎環球基金因向沃爾瑪出售 Flipkart 股份而產生的資本利得需根據印度國內法納税，這對這家美國投資公司來説無疑是一次重挫。 法院推翻了德里高等法院此前的裁決，後者曾允許老虎環球基金依據《印度 - 毛里求斯税收協定》申請税收豁免。這一判決是印度税務機關的重大勝利，他們此前一直主張老虎環球基金利用其在毛里求斯的實體進行避税。
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