International Tax

The multinational enterprise groups operate in multiple tax jurisdictions in order to get access to the global market for their products and services and to economise on cost of operation. They are required to undertake tax planning so as to minimise the liability to pay tax in multiple tax jurisdictions. In this connection, they have to take advice from international tax experts who have comprehensive knowledge of the Double Tax Avoidance Agreements (‘DTAA’) / Multilateral Instruments (‘MLI’) and General Anti-avoidance Rules (GAAR). In the area of International Tax, we offer the following services to the foreign investors exploring business opportunities in India and the Indian companies entering into various transactions with their overseas group companies and third parties abroad.

• Analysis of ‘Permanent Establishment’(‘PE’) issues and planning to avoid PE exposure
• International tax planning after duly considering the provisions of GAAR
• Advice on taxability of branch office, project office and liaisoning office of foreign company in India
• Analysis of royalty agreements and service contracts in order to determine the taxability in India after duly considering the provisions of the Indian Income Tax and the DTAA read with MLI
• Advice on withholding tax issues in respect of payments to be made by Indian company to foreign company
• Advisory on investment holding structure
• Advisory on asset transfer between an Indian company and a foreign company
• Inbound business structuring
• Structuring for cross-border acquisitions
• Representation of foreign client before the assessment authorities including Dispute Resolution Panel (including drafting of objections) and also before the appellate authorities (including appeal drafting)
• Mutual Agreement Procedure under tax treaties
• Assistance to the client in obtaining advice / opinion in writing from Senior Counsel in relation to complex international tax issues