Year 1991, India marked Globalisation and opened the doors open for global multinationals to set-up business operations in India. Since then, India has been having increased interaction with foreign counter-parts in terms of free movement of capital, labour, goods and services.

​

India, being a developing country, has been considered as a “Capital Importing Country”. However, specifically during the last decade, India has also been an active “Capital Exporting Country”, allowing Indian entities to open foreign subsidiaries, branches and Joint Venture Companies in various jurisdiction. This has led to analysis of effective tax rates in terms of dividend upstreaming, royalty arrangements, payment for fees for technical services and divestment of interest in overseas entities.

​

Over the years, the Government of India has made numerous changes into regulatory laws for restricting & allowing Foreign Direct Investment in India & Overseas Investment outside India. Additionally, Government of India has been actively amending Double Taxation Avoidance Agreements (DTAAs) with various countries and negotiating fresh DTAAs.

​

Business houses are unlocking the potential by venturing into foreign markets. In this regard, our value propositions lie in following indicative services –

​

• Inbound & outbound investment advisory services

• End-to-end implementation of Inbound & outbound investments including obtaining regulatory approvals for the same

• Advising on applicability of withholding tax on cross-border payments in light of Indian Income-tax Act, 1961 & relevant DTAAs read with Multilateral Instrument (MLI)

• Residency & immigration planning under Income-tax law & Foreign Exchange Management Act, 1999

• Tax-efficient structuring / restructuring of global entities in light of local Income tax Act, 1961, Foreign Exchange Management Act, 1999 and Multilateral Instrument (MLI)

• End-to-end assistance in undertaking Transfer Pricing compliances and issue of benchmarking & study reports undertaking Transfer Pricing analysis