Cross-border advisory
Cross-border advisory
The structuring layer beneath every move: who is resident where, which country may tax what, how money travels legitimately in both directions, and what has to be reported to whom. This is where the Chartered Accountant side of the practice does the heavy lifting.
Both directions
Inbound and outbound, held together
Inbound — foreign businesses and people coming to India
Foreign companies establishing here, and foreign nationals earning or investing in India.
- Entry vehicle and FDI route for the sector, with approval requirements identified early
- Residential status of assignees and the resulting Indian tax exposure
- Permanent establishment and place-of-effective-management risk assessment
- Withholding tax on payments abroad, with treaty rates and Form 15CA/CB
- Transfer pricing policy and documentation for related-party dealings
- Repatriation of profits, dividends and capital with the correct FEMA reporting
Outbound — Indians and Indian businesses going abroad
Indian groups expanding overseas and individuals relocating or investing offshore.
- Overseas Direct Investment structure, valuation and reporting for corporate investment
- Liberalised Remittance Scheme planning for individual remittances
- Tax residency in the year of departure and the treaty tie-breaker position
- Double taxation relief with credits properly evidenced in both returns
- Foreign asset and income disclosure in the Indian return
- Exit timing for ESOPs, provident fund, property and other assets
Scope of work
Six places cross-border arrangements fail
Residency determination
Day counts, deemed-residency rules and treaty tie-breakers applied to your actual dates rather than assumed.
Treaty positions
Article-by-article analysis for salary, dividends, interest, capital gains, pensions and business profits.
FEMA, ODI & LRS
The route money takes in and out of India, with the filings, valuations and bank documentation to support it.
Transfer pricing
Policy setting, benchmarking, documentation and Form 3CEB for intra-group transactions.
Permanent establishment
Reviewing agents, contractors, servers and secondments for unintended taxable presence.
Coordinated filings
Indian returns prepared in-house and overseas filings coordinated with partner firms so both tell the same story.
Our process
How an engagement runs
Every engagement runs the same way, so you always know what happens next and what it costs.
Fact-gathering
Entities, people, dates, income sources and existing filings mapped in a single picture.
Position paper
A written view on residency, taxing rights, reporting obligations and the risks in the current arrangement.
Structure or remediation
Either designing the structure before you act, or fixing what is already in place with the least disruption.
Implementation
Filings, agreements, board resolutions and bank documentation executed in the right order.
Annual cycle
A calendar of Indian and overseas obligations, reviewed each year as facts and rules change.
FAQs
Cross-border questions
Let's map your pathway — and the money behind it
A first consultation covers eligibility, realistic timelines, total cost and the tax consequences of the move. You leave with a written plan, not a brochure.