The regulatory ambiguity surrounding buy-back transactions by FOCCs exposes significant gaps in India’s capital market governance.

Corporate strategy, financial intelligence, and regulatory discipline interact cautiously in the CCD ecosystem. Companies must view CCD transactions as long-term commitments to governance, transparency, and shareholder fairness rather than just as capital-raising activities.

The 2024 amendment is undoubtedly a step in the right direction for cross-border M&A in India. However, the continued ambiguity surrounding round-tripping and layered transactions limits its potential.

It is recommended that the government prohibits unlisted public companies from listing directly on foreign stock exchanges.

Received as part of IRCCL Blog Writing Competition 2022-23, the article discusses the new overseas investment regime.

Per the authors, the framework for cross-border mergers in India remains of limited efficacy.

The article aims to primarily analyse the impact of the widened Section 56(2)(viib) of the Income Tax Act 1961.

[Kartik and Sharmishtha are students at Symbiosis Law School, Noida.] Cryptocurrencies are digital tokens used as a medium of exchange,...

[Rayan Bhattacharya is a first-year law student at the Universtiy of Durham, United Kingdom.] For the past few years, the evolution of...