Entering the Indian Market: Key Decisions Foreign Companies Should Consider
India has emerged as one of the world’s most vibrant markets, outpacing growth expectations over the past few years and becoming a hub of business opportunity. India’s expanding business ecosystem, skilled workforce, digital infrastructure and government facilitation measures offer foreign investors significant opportunities to establish and scale their operations. However, once a foreign business decides […]
Foreign Assets Disclosure Scheme 2026: Eligibility, Tax, Deadlines and Relief for Small Taxpayers
The Indian government has opened a one-time window for taxpayers to voluntarily disclose foreign assets and foreign income that didn’t make it into their tax returns. Known as the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 (FAST-DS 2026), it’s set out in Chapter IV (Sections 130 to 144) of the Finance Act, 2026. If […]
Cross-Border Payments by an Indian Subsidiary to Its Foreign Parent: Transfer Pricing, TDS, FEMA and GST
Cross-border transactions between an Indian company and its foreign associated enterprises are common in international business. The Foreign Business entering Indian Market comes with a growth and profit perspective. Here the financial transaction is bound to happen between the Indian company and its foreign associated enterprise which can be classified under: Service Fee Royalty Loan […]
BEPS and the Modern MNE: An India Entry Guide for Foreign Investors
Multinational groups entering India today operate inside a tax framework rebuilt over the last decade: OECD/G20’s Base Erosion and Profit Shifting (BEPS) initiative. BEPS was born from a simple observation — Multinational Group can structure cross border transaction in a way that the taxable profit is separated from the jurisdiction where the underlying economic activity took […]