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and General Anti-Avoidance Rules (GAAR) are also explored in the context of recent legal developments. and India renewable energy strategy and transfer pricing compliance. Topics such as Base Erosion and Profit Shifting (BEPS) capital gains carbon markets CBDT circulars Chartered Accountants climate finance climate risk disclosure. climate risk governance CNK international tax update CNK tax insights corporate governance corporate philanthropy. cross-border structuring cross-border tax planning CSR in India CSR regulations digital banking ESG domestic tax rulings Equalisation Levy ESG framework RBI ESG in BFSI ESG reporting FCRA simplification Finance Bill 2025 amendments fintech sustainability green bonds IFSC exemptions Income Tax India 2025 Indian tax law updates International Taxation India IRDAI ESG regulation net-zero transition nonprofit advisory OP29 outcomes real estate taxation. social impact SSE reporting sustainability in business sustainable development sustainable finance India tax planning this edition sets the tone for how nations and businesses must evolve in 2025 and beyond. treaty shopping

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