The Vodafone Case and Retrospective Taxation: A Comprehensive Analysis of Legal, Economic, and Theoretical Dimensions

DOI

10.2991/978-94-6463-766-3_15How to use a DOI?

Keywords

Vodafone Tax Case; Retrospective Taxation; Investment Climate; Legal Strategies; Supreme Court of India; Bilateral Investment Treaties (BITs); International Precedents; Judicial Rulings

Abstract

The Vodafone Tax Case has reshaped and influenced global investment perspectives. This paper explores the complexities of the case, beginning with a brief overview, it delves into the legal strategies adopted by Vodafone. Further, it reflects on the retrospective amendment enacted by the Govt., overturning the judicial rulings of the Supreme Court of India. The paper explores the economic and legal repercussions of the amendment, and the argument on violation of bilateral investment treaties (BITs).

Drawing comparisons with international precedents, the paper presents the theoretical perspective on retrospective taxation, and whether such tax policies align with principles of fairness, legal certainty, and effective fiscal management. Through an analysis of similar global cases and theoretical perspectives, the study aims to provide a comprehensive understanding of the economic and legal dimensions of retrospective taxation, concluding with recommendations on whether governments should adopt such measures in future fiscal policies. The case has had a long-lasting effect on India’s investment climate, resulting in changes meant to make the country’s tax system more stable and transparent

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Anushree Gupta
AU  - Rishita Lohani
PY  - 2025
DA  - 2025/06/24
TI  - The Vodafone Case and Retrospective Taxation: A Comprehensive Analysis of Legal, Economic, and Theoretical Dimensions
BT  - Proceedings of the IBA IEA Conference on Economics and Public Policy (Ecofluence 2024)
PB  - Atlantis Press
SP  - 293
EP  - 322
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-766-3_15
DO  - 10.2991/978-94-6463-766-3_15
ID  - Gupta2025
ER  -