Transfer pricing, permanent establishment, and cross-border tax compliance.
8 guides
Cross-border transactions bring their own layer of tax rules on top of ordinary income tax: withholding tax on payments to foreign parties, transfer pricing requirements once a transaction crosses the associated-enterprise threshold, and the real risk of creating a taxable presence, a permanent establishment, in India without ever intending to. This section is built for CAs and businesses dealing with these transactions directly, not as a general overview.
It also covers claiming relief where it's due: Form 67 and the foreign tax credit process for income already taxed abroad, and what actually happened to the equalization levy, which no longer applies but still turns up in older search results and outdated advice. If your business has any recurring dealings with a foreign group entity, the transfer pricing and withholding tax checklist guides are usually where the actual compliance work concentrates.
International TaxA missing IEC doesn't mean paperwork you can get to later. It can mean a shipment stuck at customs or a payment stuck at the bank, discovered at the worst possible moment.
International TaxSafe harbour lets qualifying transactions skip the transfer pricing benchmarking study by meeting a CBDT-prescribed margin. Here's the actual trade-off, and when it isn't worth taking.
International TaxA foreign company doesn't need an Indian office to become an Indian tax resident. If its real decisions are made from India, its global income can end up taxed here too.
International TaxCross-border payments need withholding sorted before funds leave India. Here's the Section 195, Form 15CA/15CB, and DTAA-rate checklist a CA runs first.
International TaxOld advice about a 2% or 6% equalization levy on digital payments is exactly that, old. Here's what the levy actually did, and what has taken its place.
International TaxPaying tax abroad doesn't automatically reduce your Indian tax bill. Claiming that credit back runs through Form 67, and missing the filing window is where most people lose it.
International TaxForeign companies often assume no branch means no Indian tax exposure. A remote employee or a locally based deal-closer can quietly create PE risk instead.
International TaxRelated-party transactions have to be priced like arm's length deals, and most attract Form 3CEB regardless of size. Here's who's covered and what to document.