A tax expert helps UK businesses navigate through some provisions and amendments in Indian corporate tax law that impact cross-border investments. In recent years, India has emerged as one of the most attractive investment destinations amongst emerging markets. In 2018, India ranked 11th amongst the highest recipients of foreign direct investment (FDI) globally as per A.T. Kearney's 'FDI Confidence Index'. In terms of investment flows from the UK to India, UK has emerged as the fourth-largest investor in India, after Mauritius, Singapore and Japan. The government of India has been increasingly focusing on ease of doing business and tax reforms as the core of the country's growth agenda. Consequently, India leap-frogged by over 40 positions in the World Bank's rankings for 'Ease of Doing Business'. India has been at the forefront of international dialogue on taxation of the digital economy, both through its participation in the OECD's base erosion profit shifting (BEPS) plan project, as well as through amendments in its domestic tax regime. India is amongst the first countries to introduce an equalisation levy on cross-border digital advertising.