
Permanent Establishment in India
A foreign (non-resident entity) in India may carry out business activities with Indian resident related or third parties. Where it does business with... Read more

Establishing an Indian Base
An ideal form of entity depends on the purpose of the entity. For example, an ideal entity to pool assets of a high... Read more

When Foreign Residents Become US Shareholders…
The latest tax reforms under the Trump administration seem to despise the global entrepreneurs. The increasing disclosure requirements, allocation and attribution of profits... Read more

US Tax Residence Rules for Natural Persons
There has been an increase in the movement of high net worth individuals from India to the U.S. Having covered the residence rules... Read more

Indian Tax Residence of Unincorporated Entities
In addition to individual and corporate taxation, unincorporated entities are also taxable in India. Few examples of unincorporated entities are limited liability partnerships... Read more

Indian Tax Residence of Onshore and Offshore Trusts
A trust is considered an Indian resident where the control and management are wholly or partially located in India. The use of Indian... Read more