Practice III
Direct & Indirect Tax
Corporate income tax, TDS, GST, transfer pricing, OIDAR and representation before the tax authorities.
- Branch Office Tax & TPIncome tax, GST and transfer pricing for a branch officeA branch office is a permanent establishment of its foreign company, so its Indian profit is taxed at the rate for foreign companies. The questions that matter are how much profit is attributed to India, which head office costs can be deducted, and how the branch's dealings with its head office are priced and documented.Read more
- Corporate Tax, GST & Transfer PricingCorporate income tax, GST and transfer pricing for companies in IndiaA company in India deals with three tax systems at once: income tax on its profits, withholding tax on the payments it makes, and GST on what it supplies. If it belongs to a foreign group, transfer pricing sits on top of all three. We run these together, so the numbers in the tax return, the GST returns, the TDS statements and the transfer pricing report agree with each other and with the audited accounts.Read more
- Liaison Office TaxTax compliance for a liaison office: staying outside the PE netA liaison office does not pay income tax because it earns no income. Its tax work is about withholding on what it pays and about evidence: an annual statement of activities filed with the tax department and records that show the office has not become a permanent establishment of its foreign company.Read more
- OIDAR GST RegistrationGST registration and returns for overseas digital service providers (OIDAR)A foreign business that sells online information database access and retrieval (OIDAR) services, such as software subscriptions, apps, streaming, cloud storage or online advertising, to consumers in India must register for GST in India and pay 18% IGST, even though it has no presence in the country. Registration is through a simplified online process, and returns are filed every month.Read more
- Project Office Tax & TPIncome tax, GST and transfer pricing for a project officeA project office is usually a permanent establishment from the day work starts on site, so its profit is taxed in India. Most of the tax outcome, though, is fixed earlier: by how the contract splits offshore supplies, onshore supplies and services, and by how much tax the Indian client withholds from each payment.Read more
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