
Indian entities and U.S. taxation: Operating in the U.S. as a branch or subsidiary
The business activities of an Indian entity operating in the U.S. may or may not create a physical presence. Before expanding your Indian...Read more

Indian Entities and U.S. Taxation – Part II
Indian entities generating revenue from conducting trade or business within the U.S. have effectively connected income (ECI) and taxable in the U.S. Broadly,...Read more

Indian entities and U.S. taxation – Effectively connected U.S. income
An Indian entity doing business in the U.S., unlike a U.S. incorporated entity, is generally taxable in the U.S. ‘on its taxable income...Read more

A nonresident individual married to a U.S. citizen may be required to file a U.S. tax return if…
Generally, the number of days an individual spends in a country is one of the important determinants of taxability in such country. But...Read more

Rules of POEM – Part II
An earlier blog on POEM started with a discussion on the determinants of residential status of a foreign corporation in India. The Indian...Read more