International Taxation

In today’s global business environment, companies and individuals often have cross-border income, investments, and transactions. This creates complex tax obligations under both Indian tax laws and international treaties.

At NEXGENCA, we provide end-to-end International Taxation Services to ensure your global operations are tax-efficient, compliant, and strategically structured.

What is International Taxation?

International Taxation deals with tax rules and regulations that apply to cross-border transactions, including:

• Taxation of income earned outside India by residents

• Taxation of non-residents earning income in India

• Application of Double Taxation Avoidance Agreements (DTAAs)

• Transfer pricing between related parties in different countries

International Tax Advisory Services by NEXGENCA

1. Tax Residency & Permanent Establishment (PE) Advisory

• Determining residential status of individuals & companies under Indian law and DTAA.

• Advisory on Permanent Establishment (PE) to avoid unnecessary tax liability.

2. Double Taxation Avoidance Agreement (DTAA) Planning

• Relief from paying tax twice on the same income.

• Advisory on claiming foreign tax credits.

• Structuring transactions to benefit from DTAA provisions.

3. Transfer Pricing Compliance

• Advisory for transactions between related parties across borders.

• Transfer pricing documentation, benchmarking, and audit reports.

• Ensuring compliance with Indian Income Tax Act & OECD guidelines.

4. Cross-Border Transactions & Investments

• Advisory on inbound (foreign investment into India) and outbound (Indian investment abroad) structuring.

• Tax-efficient funding options – equity, debt, royalties, fees, etc.

• Repatriation of profits, dividends, and royalties.

5. Withholding Tax (TDS on Foreign Payments)

• Advisory on withholding obligations for payments such as:

  • Royalty & technical fees

  • Interest & dividends

  • Import of services

• Assistance with Form 15CA/15CB certification.

6. Expatriate & NRI Taxation

• Tax structuring for expatriates working in India.

• Advisory for NRIs on taxation of income in India (rent, capital gains, business income).

• Filing of ITR for NRIs and expatriates.

7. Cross-Border Tax Litigation & Representation

• Assistance in responding to notices from Indian tax authorities.

• Representation before tax officers, DRP (Dispute Resolution Panel), ITAT, and higher forums.

• Support in APA (Advance Pricing Agreement) & MAP (Mutual Agreement Procedure).

Key International Tax Compliance Requirements

• Form 3CEB – Mandatory for companies entering into international/ specified domestic transactions.

• Form 15CA & 15CB – For remittance of funds abroad.

• Transfer Pricing Report & Documentation – Required by law for certain thresholds.

• Advance Pricing Agreement (APA) Filing – Optional, but helpful in avoiding disputes.

Documents Required

• PAN & Tax Residency Certificate (TRC)

• Details of cross-border transactions

• Agreements with foreign parties

• Invoices & remittance details

• Foreign tax payment proofs (if any)

• Bank statements for foreign transactions

Benefits of NEXGENCA’s International Tax Services

• Tax-efficient structuring of global transactions

• Minimize double taxation through DTAA planning

• Ensure compliance with Indian & international laws

• Expert representation in disputes & assessments

• Seamless remittance advisory for cross-border payments

Why Choose NEXGENCA?

• Specialized expertise in International & Cross-Border Taxation

• Comprehensive solutions – DTAA, Transfer Pricing, NRI/Expatriate Taxation

• Litigation support – From notices to appeals

• On-time compliance with all Indian & global tax obligations

• Trusted partner for startups, SMEs, and global corporations