International Taxation

Cross-border business activities can create complex tax and compliance considerations. The tax position may depend on where income arises, the residence of the parties, the nature of the transaction, applicable treaty provisions, withholding requirements and the structure through which business is conducted.

LegaFin provides international taxation advisory services in India for businesses, promoters, investors and non-residents dealing with cross-border transactions. Our support covers international tax planning, Double Taxation Avoidance Agreements, permanent establishment considerations, withholding tax, cross-border payments, foreign income, non-resident tax matters, international business structuring and overseas investments.

Our International Taxation Advisory Services

• International Tax Planning
• Cross-Border Transactions
• Double Taxation Avoidance Agreements
• Permanent Establishment Considerations
• Withholding Tax
• Cross-Border Payments
• Foreign Income & Tax Compliance
• Non-Resident Tax Matters
• International Business Structuring
• Tax Implications of Overseas Investments

International Tax Planning

We support clients in evaluating tax considerations connected with international activities and proposed cross-border arrangements. The analysis is based on the relevant facts, transaction structure, jurisdictions involved and applicable tax framework.

Cross-Border Transactions

Cross-border transactions can involve tax, withholding, documentation and regulatory considerations. We support businesses in reviewing the tax implications of transactions involving overseas customers, vendors, group entities, investors or other counterparties.

Double Taxation Avoidance Agreements

Where an applicable tax treaty is relevant, its provisions may affect the taxation of income and availability of treaty relief. LegaFin supports review of Double Taxation Avoidance Agreement (DTAA) considerations based on the facts and documentation of the matter.

Permanent Establishment Considerations

International business activity may raise questions regarding taxable presence or permanent establishment depending on how activities are carried out. We support businesses in reviewing relevant facts and potential tax considerations without assuming a predetermined tax outcome.

Withholding Tax

Cross-border payments may be subject to withholding requirements depending on the nature of the payment, applicable domestic law and treaty provisions. Related domestic deduction requirements can also be coordinated through TDS & TCS Advisory.

Cross-Border Payments

International payments may involve tax as well as foreign-exchange and regulatory considerations. Where relevant, related regulatory requirements can be coordinated through FEMA & RBI Advisory.

Foreign Income & Tax Compliance

Foreign-source income may create reporting or tax obligations depending on the taxpayer's status and applicable law. We support review of available information and coordination of relevant income-tax compliance through Income Tax Advisory & Compliance.

Non-Resident Tax Matters

Non-resident individuals and businesses may have India-related tax considerations arising from income, investments, transactions or business activities. More focused support is available through NRI & Non-Resident Tax Advisory.

International Business Structuring

Businesses entering new markets or organising cross-border operations may need to consider tax alongside commercial, legal and regulatory factors. Related structuring requirements can be coordinated through Business Structuring & Advisory.

Tax Implications of Overseas Investments

Overseas investments may involve tax, reporting and regulatory considerations in India and potentially in the relevant foreign jurisdiction. We support review and coordination of India-side tax considerations based on the specific transaction.

Transfer Pricing and Related-Party Transactions

Cross-border transactions between associated enterprises may require separate transfer pricing analysis and documentation. Relevant requirements can be coordinated through Transfer Pricing Advisory.

Cross-Border Tax Risk and Due Diligence

International investments, transactions and restructurings can benefit from an early review of tax exposures and documentation. Related transaction-focused work can be coordinated through Tax Due Diligence & Transaction Advisory.

International tax outcomes depend on the facts, tax residence, transaction structure, treaty eligibility, documentation and laws applicable in each relevant jurisdiction. LegaFin provides India-focused advisory, compliance, documentation and coordination support. Advice on foreign law or foreign tax requirements should be obtained from appropriately qualified professionals in the relevant jurisdiction where required.