Cross-border tax, expertly navigated
International Taxation & DTAA
With over 8 years of Big-4 international tax and advisory experience, our team advises on inbound and outbound tax structures, treaty applications, permanent establishment risk, and FEMA/RBI compliance for global businesses and individuals.
What We Cover
- DTAA analysis and treaty applications
- Permanent establishment (PE) risk advisory
- Transfer pricing planning
- Inbound and outbound structuring
- FEMA/RBI compliance
- Country-by-country reporting
Our International Tax Services Include
DTAA Analysis & Treaty Applications
Detailed analysis of India’s tax treaties with 90+ countries to minimise withholding taxes on dividends, interest, royalties, and fees.
Permanent Establishment Risk Advisory
Structuring operations, contracts, and employee arrangements to avoid creating a taxable PE in India or overseas.
Inbound Investment Structuring
Optimal holding structure for foreign companies investing in India — choosing between subsidiary, branch, LLP, or JV.
Form 15CA/15CB Certification
Chartered Accountant certification for all foreign remittances under Rule 37BB of the Income Tax Rules.
Platform Expertise: Remittances | Royalties | Fees | Dividends
FEMA/RBI Compliance
FC-GPR, FC-TRS, ODI filings, and reporting for FDI, FPI, and overseas direct investment under FEMA.
Transfer Pricing & CbCR
Transfer pricing documentation and country-by-country reporting for multinational groups.
Key Service Features
DTAA Advisory
Analysis of India's tax treaties to optimise withholding taxes and avoid double taxation.
PE Risk Management
Structuring transactions and operations to minimise permanent establishment exposure.
Inbound Structuring
Optimal entry structure for foreign companies investing in India.
Outbound Advisory
Tax planning for Indian companies investing or expanding overseas.
Who We Serve
Our Clients
- Foreign companies entering India
- Indian companies investing abroad
- Expatriates and foreign nationals in India
- NRIs with global income
- GCC/Captive centres being set up
- US, UK, UAE, Singapore-based businesses
- European companies expanding to India
Frequently Asked Questions
What is DTAA and how does it help my business?
A Double Taxation Avoidance Agreement is a bilateral treaty between India and another country to prevent the same income from being taxed twice. It reduces withholding tax rates on dividends, interest, and royalties, defines taxing rights, and clarifies what constitutes a permanent establishment. India has DTAAs with over 90 countries including the USA, UK, UAE, Singapore, Germany, and Canada.
What is a permanent establishment (PE) and how do we manage PE risk?
A PE is a fixed place of business through which a foreign enterprise is deemed to carry on business in India, triggering Indian tax liability on profits attributable to it. Common triggers include a fixed office, a dependent agent who habitually concludes contracts, and employees working in India beyond specified days. We advise on structuring operations and contracts to minimise PE exposure.
When is Form 15CA and 15CB required for foreign remittances?
Form 15CA and Form 15CB are required before remitting any amount to a non-resident that is chargeable to tax in India. Form 15CB is required when the remittance exceeds Rs.5 lakh in a financial year. Certain exempt payments listed in Rule 37BB do not require these forms. Missing or incorrect forms attract penalties under Section 271-I.
How is withholding tax applied on payments to foreign companies?
Payments to non-residents for services, royalties, interest, and fees for technical services are subject to TDS under Section 195. The applicable rate is the lower of the rate under the Income Tax Act or the DTAA rate if a Tax Residency Certificate and Form 10F are provided. We advise on applicable rates and assist with 15CB certification for each remittance.
What is POEM and how does it affect foreign holding companies?
Place of Effective Management is the place where key management and commercial decisions for a company are made. Foreign companies with POEM in India are treated as Indian tax residents subject to Indian corporate tax on their global income. This is particularly relevant for holding companies where senior management is based in India.
Can a foreign company avail DTAA benefits without a PAN?
Under Section 206AA non-residents without a PAN are subject to TDS at 20% or the Act rate whichever is higher, even if the treaty rate is lower. Non-residents who furnish a Tax Residency Certificate, Form 10F, and a declaration of no PE are exempt from the PAN requirement for certain payments under Rule 37BC.
What is transfer pricing and does it apply to our group transactions?
Transfer pricing regulations under Sections 92 to 92F apply to international transactions between associated enterprises including sale or purchase of goods, services, loans, royalties, and cost sharing. All such transactions must be at arm's length price and documented in Form 3CEB when aggregate international transactions exceed Rs.1 crore.
What is an Advance Pricing Agreement and should we apply?
An APA is an agreement with the Income Tax Department that pre-determines the arm's length price for specific international transactions for up to 5 years with rollback available for 4 preceding years. APAs provide certainty, eliminate transfer pricing litigation risk, and are particularly valuable for companies with large recurring related-party transactions.