01Insights

Briefings on the questions that arrive without warning.

Short, sourced briefings on the intersections of tax, accounting, and corporate law. Written for the reader who has retained counsel before.

Tax · Cross-border

Lead briefing · 6 min read

Reading the GAAR notification: what founders actually need to file.

GAAR is invoked far less often than it is feared. The filings that matter — and the disclosures that do not — are narrower than most founders assume.

Last reviewed May 2026

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02More briefings

Corporate Law
Drafting the right of first refusal: five clauses founders agree to too quickly.
ROFR clauses look mechanical at signing. The mechanics matter at exit. Five drafting points that change who gets to decide when the company is sold.
8 min read · Last reviewed May 2026
US CPA · India–US Corridor
If you took a US W-2 and own an Indian company: a short checklist.
Substantial-presence, treaty-tiebreaker, FBAR, Form 5471, Form 8938 — and the reading of each that most clients miss the first year.
7 min read · Last reviewed May 2026

Notice

Briefings are provided for general informational purposes only and do not constitute legal, tax, accounting, or financial advice. No advisor–client relationship is created by reading these pages. Jurisdiction-specific rules may apply.

Briefings on the questions that arrive without warning.

Reading the GAAR notification: what founders actually need to file.

Drafting the right of first refusal: five clauses founders agree to too quickly.

If you took a US W-2 and own an Indian company: a short checklist.