International Taxation
Chartered Accountants for cross-border tax — DTAA, transfer pricing, expatriate and NRI taxation — from New Delhi, for clients across India and abroad.
India's international tax framework has transformed — BEPS, tightened DTAA anti-avoidance, aggressive transfer pricing enforcement, and Pillar Two on the horizon.
NGA's international taxation practice is built on rigorous analysis, commercially pragmatic advice, and seamless execution. Every engagement is led by CA Nikita Goel, an international taxation CA who has spent her career on cross-border work — from our office at Bhikaji Cama Place, New Delhi, for clients anywhere.
International taxation services, end to end.
DTAA & Treaty Planning
90+ treaty network analysis, withholding tax optimisation, LOB / PPT analysis, MLI impact assessment.
Transfer Pricing
TP documentation (Form 3CEB), ALP benchmarking, APA filings, BEPS Master File / Local File preparation.
Expatriate Tax
Expat ITR, residency analysis, shadow payroll, DTAA salary claims, social security totalisation.
NRI & Foreign Assets
NRI returns, Schedule FA disclosure, FBAR / FATCA, exit and return-to-India tax planning.
BEPS & Pillar Two
CbCR, MLI impact, GloBE applicability analysis, Pillar Two readiness for in-scope groups.
Litigation
DRP, ITAT, MAP, AAR representation for transfer pricing and treaty disputes.
If you have any of this, you need international tax.
Indian groups with foreign subsidiaries
Transfer pricing, dividend repatriation, treaty WHT — every related-party transaction has tax implications.
MNCs with India operations
Whether liaison office, branch, or subsidiary — TP documentation, PE risk, DTAA management.
NRIs & expatriates
Foreign income, foreign assets, tax residency — the rules are unforgiving and the disclosures are aggressive.
Our international tax practice.
Partner-led engagements
International tax matters deserve a partner-CA leading the engagement — and that is how we structure our work.
Tax + FEMA in one firm
Cross-border transactions trigger both. NGA handles them together — no coordination cost or risk.
Litigation-ready
Every position we take is defensible at DRP, ITAT, or MAP. We document with that horizon in mind.
International taxation, explained.
What is international taxation?
International taxation is the set of rules that decide how income earned across borders is taxed — which country may tax it, at what rate, and how double taxation is avoided. In India it combines the Income-tax Act (residency, source rules, Section 195 withholding, transfer pricing) with the Double Taxation Avoidance Agreements India has signed with more than 90 countries.
It matters whenever money, people or ownership cross a border: an Indian company paying a foreign vendor, a foreign parent funding an Indian subsidiary, an employee seconded abroad, or an NRI earning rent or capital gains in India. Each has a domestic-law answer and, usually, a treaty answer — and the two must be read together.
What does an international taxation CA do?
An international taxation CA determines the correct tax treatment of cross-border income, documents the position so it survives assessment, and files the forms that make treaty benefits available. The work is part analysis, part compliance and part representation.
- Analysis: residency and place-of-effective-management tests, permanent establishment risk, characterisation of income (royalty, fees for technical services, business income) and treaty eligibility.
- Compliance: Section 195 withholding with Form 15CA/15CB certification, Form 3CEB transfer pricing reports, Form 10F and Tax Residency Certificate support, Schedule FA disclosures and expatriate returns.
- Structuring: branch, subsidiary or LLP for India entry; dividend and royalty repatriation; outbound investment where FEMA and tax law apply together.
- Representation: transfer pricing assessments, DRP and ITAT appeals, and the Mutual Agreement Procedure where a treaty partner is involved.
Who needs an international tax consultant?
Any business or individual with income, payments or assets in more than one country. Typically that means Indian companies with foreign customers, vendors or subsidiaries; multinational groups with an Indian presence; expatriates working in India; and NRIs with Indian income or assets.
| Situation | Tax question it raises | What we do |
|---|---|---|
| Indian company pays a foreign vendor for software, services or royalties | Is TDS due under Section 195, and at what rate after the DTAA? | Characterise the payment, apply the treaty, certify Form 15CB, file Form 15CA |
| Foreign parent funds or trades with its Indian subsidiary | Are the prices at arm's length? Is there a permanent establishment? | Benchmark and document under Form 3CEB; assess PE exposure |
| Employee seconded to or from India | Where is the person resident, and which country taxes the salary? | Residency analysis, split-year returns, treaty salary relief, shadow payroll |
| NRI with Indian rent, interest or a property sale | What is taxable in India, and can foreign tax paid be credited? | NRI return, lower-deduction certificate, DTAA credit, Schedule FA where relevant |
| Indian group investing abroad | How are foreign profits and dividends taxed on return, and what must be disclosed? | Outbound structuring with FEMA (ODI) and tax read together; foreign asset reporting |
What is DTAA and how does it work?
A Double Taxation Avoidance Agreement (DTAA) is a treaty between India and another country that allocates taxing rights over each type of income and gives relief when both countries tax the same income. Relief comes either by exemption, where only one country taxes, or by credit, where the residence country credits the tax paid in the source country.
In practice, treaty benefits are claimed by furnishing a Tax Residency Certificate from the other country and Form 10F, and by satisfying the treaty's anti-abuse tests such as the Principal Purpose Test introduced by the Multilateral Instrument. Treaty rates on dividends, interest, royalties and technical fees are often lower than the rates in the Income-tax Act, which is why treaty analysis is the first step in most cross-border payments.
How can a business deal with cross-border tax issues?
Settle the structure before the transaction, document the pricing as it happens, and file on time. Most cross-border tax disputes in India arise from positions taken after the fact, not from the law itself.
- Map every cross-border flow — payments, loans, equity, people — and classify each under domestic law and the relevant treaty.
- Keep transfer pricing documentation contemporaneous; benchmarking done at year-end rarely defends well.
- Treat tax and FEMA as one workstream: an inbound investment needs an FC-GPR filing under FEMA and a withholding analysis under tax law at the same time. See FEMA & cross-border advisory.
- For deals and restructurings, run the tax analysis alongside due diligence and valuation so the after-tax outcome is known before terms are agreed.
- When a position is uncertain, seek an advance ruling or an Advance Pricing Agreement rather than litigating later.
International taxation — questions we're asked most.
What is DTAA and how does it reduce my tax?
A Double Taxation Avoidance Agreement is a bilateral treaty between India and another country that determines which country has the right to tax specific income. DTAAs typically reduce withholding rates on cross-border payments (dividends, interest, royalties, fees for technical services) and provide relief from double taxation via credit or exemption.
When is transfer pricing documentation (Form 3CEB) required?
Form 3CEB is mandatory for any Indian entity with international transactions, or specified domestic transactions above ₹20 crore, with an associated enterprise. It must be filed along with the ITR by 31 October of the assessment year.
Do NRIs need to file ITR in India?
An NRI must file ITR in India if Indian-source income exceeds the basic exemption limit (₹2.5 lakh under the old regime, ₹3 lakh under the new). Even below this threshold, filing may be required to claim TDS refunds, carry forward losses, or if the NRI holds specified foreign assets under Schedule FA.
What is the withholding tax on payments to non-residents?
Domestic law rates under Section 195 range from 10% to 40% depending on the nature of income. Where a DTAA is available and the non-resident furnishes TRC and Form 10F, the treaty rate applies. Rates and beneficial-owner conditions differ by country.
What is BEPS Pillar Two and does it apply to my company?
Pillar Two of the OECD BEPS framework imposes a 15% global minimum tax on multinational groups with consolidated revenues above €750 million. India has committed to implementation. Groups below the threshold are unaffected; larger groups need to model GloBE income, top-up tax and CbCR obligations.
What is the difference between international taxation and FEMA?
International taxation decides how cross-border income is taxed. FEMA regulates whether and how the underlying foreign-exchange transaction — an investment, loan or remittance — may happen, and what must be reported to the RBI. Most cross-border transactions need both, which is why NGA handles them together.
Do you handle international taxation for clients outside Delhi?
Yes. Our office is at Bhikaji Cama Place, New Delhi, but cross-border work is document-driven and most clients — in other Indian cities or overseas — work with us remotely. Assessments and appeals are increasingly faceless, so location is rarely a constraint.