Understanding the Tiger Global Ruling and its broader implications

In this episode of Achieving Alpha, Darryl Kinneally sits down with Vishal Hakani to unpack India’s landmark Supreme Court ruling in the Tiger Global case and what it means for cross-border investors.

The conversation explores indirect share transfers, treaty access under the India–Mauritius framework, the shifting weight of tax residency certificates, and the growing importance of real commercial substance. They also discuss how the decision may affect Mauritius and Singapore holding structures, grandfathered investments, deal execution, insurance, and exit planning.

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Authors

Vishal Hakani

Managing Director
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