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

Anushree Gupta () and Rishita Lohani
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Anushree Gupta: PGDM Student, Indus Business Academy
Rishita Lohani: PGDM Student, Indus Business Academy

A chapter in Proceedings of the IBA IEA Conference on Economics and Public Policy (Ecofluence 2024), 2025, pp 293-322 from Springer

Abstract: 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

Keywords: Vodafone Tax Case; Retrospective Taxation; Investment Climate; Legal Strategies; Supreme Court of India; Bilateral Investment Treaties (BITs); International Precedents; Judicial Rulings (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-766-3_15

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