nternational Taxation

 

Cross border transaction and investments have caused uncertainty in tax matters. International tax treaties have tried to obviate the pain

Tax treaties remove tax barriers through.

Elimination of double taxation

Certainity of tax treatment

Reduction in tax rates.

Lower compliance costs

Prevention of fiscal evasion 

Prevention of tax discrimination

Resolution of tax disputes

Tax sparing

 

International taxation caters to a host of areas like:

 

Independent Personal Services

Dependent Personal Services

Permanent Establishment & Taxation of Business Income

Non-discrimination and Mutual Agreement Procedure

Taxation of income from immovable properties

Taxation of income from interest/dividend/capital gains

Taxation on income of Entertainers and Athletes

Advance Rulings

Taxation of Income from Shipping and Air Transport Services

Thin Capitalization

Controlled Foreign Corporations.

Tax Haven Countries

Beneficial Ownership

Partnerships

Royalties and Fees for Technical Services

Most Favoured Nation (MFN) Clause.

Withholding Tax

Transfer Pricing

Mergers and Acquisitions

Hybrid Financial Instruments

Principles of jurisprudence.

 

A complex subject can be tackled only through professionals. Our guidance helps in ascertaining the precise tax liability. Our advice also assists in making investments through the most appropriate route.