International TaxPE risk eliminated, cost-plus model approved
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Global Capability Centre — India Entry

Structuring a tax-efficient subsidiary for a UK-based software company entering India

A UK-headquartered software firm wanted to set up a GCC in Chandigarh/Mohali. PGA & Co. advised on entity structure, cost-plus transfer pricing, PE risk assessment, FEMA compliance, and ongoing tax withholding.

⚠️ The Challenge

Client was operating with Indian contractors for 2 years before formalising. This created PE exposure risk. Also needed to decide between subsidiary, branch office, and liaison office structures.

💡 Our Solution

Recommended wholly owned subsidiary. Conducted PE risk assessment and filed voluntary disclosure. Negotiated cost-plus transfer pricing model with appropriate markup. Set up FEMA/RBI reporting. Designed monthly withholding tax (TDS) compliance calendar.

✅ Results Achieved

  • PE risk assessed and mitigated through voluntary disclosure
  • WOS incorporated with FDI compliance
  • Cost-plus TP model established and Form 3CEB filed
  • Full FEMA/RBI ongoing compliance managed
Key OutcomePE risk eliminated, cost-plus model approved

* Client identities and specific financial figures may have been modified to preserve confidentiality. All case studies represent real engagement types handled by PGA & Co.

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