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GIFT City Is Not a Tax Shelter. It Is a Tax Architecture. And the Difference Matters.
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GIFT City Is Not a Tax Shelter. It Is a Tax Architecture. And the Difference Matters.
India's International Financial Services Centre at GIFT City, Gujarat, has been operational since 2015. In its first decade, it has attracted over 175 Fund Management Entities, facilitated the relocation of offshore funds, and built an exchange infrastructure that now trades derivatives, equities, and debt instruments in foreign currency — all within Indian sovereign territory but outside India's domestic regulatory perimeter. Yet most commentar…
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