Ultimately, Tiger Global will bring radical accountability to international investment law. The biggest question is whether unilateral source-country anti-abuse measures can be adopted within the existing treaty framework or whether renewed multilateral coordination is necessary.

This case will probably initiate closer examination in similar disputes, such as the case of Blackstone Capital Partners v. ACIT (Blackstone) before the Delhi High Court, and Sanofi Pasteur Holding v. Department of Revenue (Sanofi) case before Andhra Pradesh High Court.