International taxation
Our tax professionals share their insights and experience to help you build proactive and integrated tax strategies that address the various tax opportunities and risks and achieve sustainable growth.
We offer the following services:
Inbound (investment in India) and outbound investment (out of India) services - Evolving Indian and overseas entity structure (advising on the optimal vehicle such as branch, subsidiary, joint venture, limited liability partnership); strategizing funding and repatriation options, review of international tax attributes including planning for group effective tax rate reduction, evaluating Intellectual Property (IP) domicile jurisdiction and structuring IP transfer in a regulatory and tax-efficient manner.
Tax compliance support services to various foreign players in India - Assistance in obtaining initial registration viz., permanent account number, tax deduction account number, etc. by the foreign entity in India, direct tax compliance support, assistance/review of advance tax computations, preparation and filing of corporate tax returns including withholding tax returns.
Tax Advisory support services on the international aspects of tax laws including the interpretation of international tax treaties in line with the OECD commentaries.
Assistance to Qualified Foreign Investors (“QFI”) and Foreign Institutional Investors (“FII”) - Assistance to QFI and FII in understanding the requirements prescribed under various Indian regulations, Advisory services to QFI and FII while making the investment in India, Assistance in tax-efficient disposal/sale of such investments in India, compliance services to such investors with regard to timely filing of corporate tax return / other compliances requirements in India as may be applicable.
Tax litigation support services - Assistance in obtaining advance ruling, no objection certificate from the Income-tax department in India, assistance in preparing and submitting legal submissions before the Income-tax authorities including appellate authorities, assisting the legal counsel in preparing or representation for appeals, writ petition, and special leave petition before the Indian Apex Court and court subordinate to it, drafting and presenting applications to the competent authority for Mutual Agreement Procedure under tax treaties.
Transfer Pricing - The transfer pricing law was introduced in India in 2001. It deals with curbing tax avoidance by laying down norms for computation of income arising from international transactions or specified domestic transactions (“SDTs”) having regard to the “arm’s length price”. Our Transfer Pricing services offer effective solutions to companies that undertake international transactions or specified domestic transactions with its associated enterprise or group companies which are as follows:
- Transfer Pricing Analysis
- Selection of the appropriate method
- Benchmarking Analysis
- Issuance of Transfer Pricing Certificate
- Representing Transfer Pricing Cases before Transfer Pricing Officer/ Appellate Authorities
Expat Taxation - Taxing for expatriate individuals can be a problem. It needs know-how and experience to ensure smooth transactions. The problem might begin with submitting the form but it does not end there. Tax clearance, tax reviews, offshore banking and investment, all this and more are involved. Tax compliance, however, is a must, but one also has to plan how to optimize tax liability or burden by restructuring the transactions and assets correctly. We with our experts take care of every detail with great focus on the following:
- Entry meeting with Expatriates
- FRRO registration
- Review of Agreement
- Preparation & Computation of Income & Taxes thereon
- Preparation & Submission of Income Tax Return
- Advisory on Taxation Matters
- Obtaining Income-tax Clearance from tax authorities
