International Taxation

The multinational corporations have changed the fundamentals of business growth opportunities around the world. Companies are adapting new revenue policies and accepting new challenges in this competitive market. With more complexities, the tax & regulatory compliance is changing constantly in the global market. In India, the tax & regulatory affairs are shifting towards a new horizon. The implementation of the tax revenue collection through digitisation and by the source of e-governance is in process.

VJM & Associates LLP has a team of dedicated international tax practitioners & professionals. With technical knowledge and experiences in practical fields, we can help the multinational corporations to manage the risks of multiple tax processes and regulations across the globe.

Know More about International Taxation Services

The businesses running across the borders and engaging in multiple jurisdictions, tax compliance is the utmost factor that needs to be considered for enhancing development & success possibilities. Tax compliances in all involved nations help in smooth running of business.

For both national and multinational companies, compliance with the new increasing sets of tax rules, regulatory affairs, coordination with the tax authorities on a periodic interval is more than regular accounting calculations. 

Thus, navigating the international tax and regulatory framework associated with the ongoing processes, along with the industrial knowledge has become the quintessential part of running a business in any country. 

As business organizations expand their reach into new sectors, the complexities of corporate taxations and managing the reports multiplies rapidly. Even for sophisticated organisations, operating businesses in foreign countries face multiple-obstacles. 

Any foreign establishment planning to invest in India and start to transact effectively, it’s essential to acknowledge the rules and regulations of the International Taxation in India for the growth of their business opportunities. 

The same laws applicable to Indian homegrown industries interested to flourish the business in overseas markets need to follow the cross-border regulations and international taxation policies. In this intensified worldwide competition, a definite strategy is required to cut down the margin of taxes and minimize the risks of uncertain taxation challenges.

Our International Taxation Consultants offer a comprehensive range of tax services and various strategies to the multinational companies in typical corporate events such as- Tax acquisition, refinancing and private finance, Business expansion and digitisation and e-business. Here’s the detailed services listed under the international taxation for the business entities to minimise the tax liabilities and new challenges.

We at VJM & Associates LLP provide end to end solutions to the clients on corporate taxations and regulatory matters. 

The area of services we cover under the regulations of International Taxation in India: 

Corporate Tax Advisory, 
International Tax Compliance & Regulatory Services, 
Foreign Exchange Regulations, 
International mergers and acquisitions, 
International Strategic Tax Review, 
International Expansion Services and 
Business Model Optimization etc.

With the expansion of multinational companies globally, the international tax and revenue strategies need to be more flexible and sustainable. 

Our International Strategic Tax Review (ISTR) helps businesses to understand the importance of their effective tax rate (ETR), risk management with better presentation of new business models. We assist with international tax credits, effective tax rate forecasting, risk management, and legal entity justification. 

An International Strategic Tax Review offers a framework for plannings, and implementation of international tax and revenue strategies.

VJM & Associates LLP fact-driven, analytical approaches help the multinational corporations to methodically align their tax strategies and manage the tax risks in future.

Over the years, the foreign exchange regulations have adapted the new policies to facilitate the settlement of funds in India or outside the country. 

There’s a continuous change in the policies of the government for economic liberalisation. Still, in some instances, specific permissions are required from the regulatory bodies for the foreign exchange policies/transactions.

In India the foreign exchange regulations are controlled by the Foreign Exchange Management Act- FEMA. 

In all parts of India FEMA is not applicable but it’s pertinent in every branch, the corporate sectors and different set-ups owned by an individual residing in India or outside the nation. Every aspect of foreign exchange regulation is controlled by FEMA. There’s a direct implication over external trade and payments.

In respect to that, the key services offered to the companies are listed below:

Assistance in establishing a branch office and the foreign company’s project office in India and promoting on the approaches associated with the concerned matter
Advisory services on the transactions related to foreign exchange policies
Performing regulatory due persistent work
Analysis of health check Compliance/regulatory risk from the perspective of foreign exchange regulations
Support in representations on the compounding matters
Helping to obtain the access of external commercial borrowing

Taxes imply a significant contribution in the development of a business. Our dedicated professionals are accustomed with various aspects of corporate tax advisory. We strongly believe in firming the strategies to improve the growth opportunities of the business and minimize the impact of corporate taxations. 

Aspects of corporate tax advisory:

Advice on international as well as multiple domestic tax affairs that includes cross-country transactions
Advice from the perspective of taxation in concern to the agreements to be set foot in by various entities
Suggestions on concealing tax obligations to both resident and non-resident on payments
Advice on permanent business exposure and the impact of taxation
Analyse the footprint of Place of Effective Management (POEM) regulations for accumulating tax through residential status of a foreign entity or overseas business organization in India

Any transaction—whether its tax acquisitions & mergers, joint ventures, equity shares & investments, or any considerable tax risks; We provide proficient scopes to implement real-time strategies to uplift tax efficiency. 

When deals include companies with global businesses, the radius of issues to consider is multiplied. Hence, organisations need a reliable advisor with practical experience over multiple jurisdictions. 

In every aspect of international mergers & acquisition or disposition proceedings, that includes due diligence, structuring, modeling and reporting VJM & Associates LLP can assist in an effective manner. 

Scrutinising the tax planning, accounting, regulatory, cultural affairs, and worker issues that revolves in a transaction and helps businesses to understand the values of integration benefits.

In today’s timeline dynamic impact on the global economic structure and the prospects for legislative changes, evaluating a multinational corporation’s business model . Our Business Model Optimization (BMO) team offers high level, customized tax and business model optimization services. 

We specialize in some specific areas of the cross border supply chain and align business planning strategies to minimise the tax orientated issues.

We deliver business model optimization services by utilising BMO methods , a set of potential strategy based approaches to develop an impactful solution to neutralise the tax issues & related opportunities.

What they say about us

We give full credit to VJM for streamlining our company’s GST compliance. Their dedicated team of learned professionals have a focussed approach & exceptional clarity when it comes to any questions pertaining to GST. I can say, without their support, it would not have been possible for us to sail past the initial turbulent period when GST was launched. Our best wishes always with them !
Siddharth Gupta - CraftHome
Siddharth Gupta
CEO, Craft Home, Export House

FAQ on International Taxation and Cross Border Transactions

A study or a process of taxation on an individual or a business entity under the clause of the Tax Laws and regulations of every county. The International Taxation is mainly classified into two main categories depending on the globalisation of the market- Residence based taxation and Source based taxation.

A tax levied on any foreign or domestic company doing business in India or outside the country under the jurisdiction of International Taxation.


The key service of International Tax Consultant is to understand the importance of the business environment and the challenges associated with the taxes. To evaluate the international tax credits, allocation of business capital and minimize the impact of risks related to cross-border transactions.

Highly experienced professionals who act as the reliable tax advisor to resolve the issues on corporate taxations and Regulatory matters with their strong & secured strategies to the clients. International Tax Consultant plays an effective role in data security and internal controls to monitor the risk policies.


A professional tax advisor offers a wide range of competent solutions to the clients on corporate taxations related to the cross-border transactions. To stabilise and minimize the law suite issues under the jurisdiction of International Taxation, hiring a consultant can cut-down the overload of the company’s tax planning problems and provide solutions in expansion of the business globally.

Under the regulations of Indian Taxation System, a company is liable to pay the taxes on all foreign and cross border transactions. Any Indian company dealing with a foreign country and gaining income is required to pay Income tax as per provisions of Income Tax Act, 1961.

In today’s date every developed country including India comply with rules of OECD- Organisation for economic co-operation and development. Secondly, under the section 9 of Income Tax Act, India restricts it’s tax policies related to business profits of multinational companies whether the company has any physical presence in India or not.

We understand the complexities of new Taxation policies for cross-border business transactions. Thus, navigating the framework of the tax regulations, finalising the report of shareholders, joint ventures & other business agreements from the perspective of international taxation is an important factor to expand the business in foreign countries.

A systematic cross-border taxation issues associated with the inbound transactions that includes- transfer pricing, branch profits and income taxes, tax treaties etc. While operating a business in foreign countries the outbound tax planning and structure needs to be strategically implemented.

Why Choose Us

Client Centric Approach

Client is the key driver of our service offerings. Our approach to service offerings is based on a client centric and customized approach. Our specialized teams are a mix of technical and industry experience in order to serve clientele for their specific needs.

Quick Turnaround

We always endeavour for a quick turnaround time to serve our clientele. We are supported by an experienced and client focussed support teams to offer timely services to our clientele. In case of any business exigencies and time sensitive service requirements, you can always count on us.

Team Work

We have built high performing teams supported by strong work ethic. Our team is a mix of experts, professionals and support staff from technical and varied academic, cultural, social and ethnic backgrounds. We believe that this diversification plays a vital role in motivating the team into High Performing Teams.

Open Communications

We believe that open communication is the core principle in order to demonstrate trust, build long lasting and valuable relationships with clientele. We are committed to ensuring transparency in communication, service offerings and delivery.

Driving quality in delivery

Our service offerings are driven by quality and reviews at every level. We strive to provide a qualitative and value-added delivery to our clientele. At all times, we endeavour to provide exceptional client service by meeting client expectations and driving client satisfaction.

Articles on International taxation and Cross Border Transactions

Procedure of obtaining Government approval for Foreign Direct Investment (FDI)

Procedure of obtaining Government approval for Foreign Direct Investment (FDI)

Foreign Direct Investment means any investment made by a person resident outside in Indian Companies through equity instruments or in LLPs through capital contribution. When India is in the direction of becoming a developed country, interest of persons resident outside India is increasing substantially in Indian Entities. As the foreign funding is increasing, the regulation by the Central Government is also increasing on FDIs.

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All about Legal Entity Identifier (LEI) Number

All about Legal Entity Identifier (LEI) Number

Inter-country transactions have increased drastically and entities across the countries are dealing with each other. In such a case, every country has its own method of identification of any entity such as India having PAN and CIN. However, when it comes to global transactions, the international regulatory bodies are facing the issue of identification of entities in absence of any unique identification number. 

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Form 10F filing by non-resident without obtaining PAN

Form 10F filing by non-resident without obtaining PAN

Form 10F is required to be filed by non-residents for claiming benefit of Double Taxable Avoidance Agreement (DTAA) so that they can get income without deduction of TDS in India. Recently, Non-residents were facing a major dilemma of obtaining PAN for filing of Form 10F on Income Tax portal.

Read More »

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