International Tax & Cross-Border Taxation
International Tax & Cross-Border Taxation
In today’s globalized economy, individuals and businesses often operate across multiple countries, which brings with it complex tax challenges. At K B A S & Associates, we offer expert guidance in managing tax matters related to cross-border transactions and international income, ensuring full compliance while optimizing tax efficiency.
Our international tax services are designed to help NRIs, foreign companies, and Indian entities navigate the complexities of taxation beyond national borders.
1. NRI Taxation
We advise Non-Resident Indians on the taxability of their global income in India, helping them understand:
- Whether income is taxable in India or abroad based on source and residential status
- Special tax rates applicable on specific income streams
- Compliance with reporting obligations under Indian tax laws
2. Foreign Remittance Advisory
We guide individuals and businesses through the legal procedures and tax implications involved in:
- Remitting funds from India to other countries
- Understanding the taxability of remitted income
- Filing necessary forms and obtaining required certifications under FEMA and Income Tax laws
3. Arm’s Length Transactions (Transfer Pricing)
We help assess and document cross-border transactions between associated enterprises to ensure compliance with Indian transfer pricing regulations:
- Calculation of arm’s length price using prescribed methods under the Income Tax Act, 1961
- Support in preparing and maintaining required documentation
- Advisory on transaction structuring and benchmarking
4. Primary & Secondary Adjustments
In cases where cross-border transactions deviate from arm’s length pricing:
- We assist in implementing primary adjustments as per the Act
- Ensure necessary secondary adjustments are carried out, if applicable
- Help mitigate risks of penalties or compliance failures
5. Double Taxation Avoidance Agreement (DTAA)
We provide advisory on leveraging DTAA provisions to avoid being taxed twice on the same income:
- Identification of applicable treaties with contracting foreign states
- Assistance in claiming tax credits and filing relevant documentation
- Advisory on residency and permanent establishment issues
With a deep understanding of international tax laws and compliance requirements, our team ensures that your cross-border operations are efficient, compliant, and optimized for tax savings.
