Field Court Tax Chambers

Over a decade of legal dispute, including court cases in India, a change in the law to retroactively reverse a decision by the Indian Supreme Court and then two different arbitrations under international investment treaties finally ended at the Permanent Court of Arbitration at the Hague which delivered a unanimous verdict in favour of Vodafone.  Philip Baker QC served as an expert both in the original proceedings in India and in the subsequent arbitration, ably assisted by Imran Afzal in the preparation of material for the case.  The tribunal held that any attempt by India to enforce the retrospective tax demand would be a violation of India’s international law obligations.  Vodafone is entitled to fair and equitable treatment under the Bilateral Investment Treaty between India and the Netherlands.

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