As globalization becomes increasingly pivotal, businesses across the globe are exploring opportunities to expand into diverse geographies. The drive to become global leaders is prompting more companies to operate beyond their home countries. We, at Manish Anil Gupta & Co., are recognized as one of the best international taxation consultants in India, offering expert services across all areas of international taxation.

Operating in multiple jurisdictions creates opportunities to reduce costs and expand global market share. However, the complexity of laws—particularly taxation regulations in different countries—can make overseas expansion both time-consuming and costly. Whether you are a domestic Indian company planning international expansion or a foreign entity looking to invest in India, understanding the applicable laws and regulations is crucial to aligning your business strategies. As the leading tax consultant in West Delhi, we maintain international alliances and close ties with foreign affiliates who possess the technical expertise required to navigate the intricate global tax framework, positioning us among the top international tax consultants in India.

Our Service Offerings

• Transfer Pricing Matters

• Non-Resident Indian (NRI) Taxation in India

• DTAA Understanding and Framework

• Taxation of Expats

• Advice on Cross-Border Transactions

• Advice on Prevailing International Laws and Procedures

• Advice in Tax Return Filings

• Representation Before Revenue Authorities

• Managing International Tax Litigations

• Advice on Various Aspects of FEMA

• Foreign Exchange Filing and Compliances

• Strategizing, Assessing, and Evaluating Inbound and Outbound Investments

• Assistance in Acquiring Relevant Regulatory Approvals and Undertaking Compliances

Withholding Tax

Many jurisdictions require the payer to collect and remit taxes on behalf of non-residents receiving income. These are known as withholding taxes. This mechanism is implemented to address the challenges of tax collection from non-residents. Withholding tax rates often differ from standard income tax rates and may vary based on the income type or the recipient category. Typically, withholding taxes are applied to the gross income. If the amount withheld exceeds the recipient’s actual tax liability, the excess can be claimed as a refund by filing an income tax return.

Treaties

To prevent or mitigate double taxation, many countries have entered into Double Tax Avoidance Agreements (DTAAs). These treaties generally include tie-breaker rules for resolving residency conflicts and provide mechanisms for addressing disputes related to the taxability of income.

Transfer Pricing

Transfer pricing refers to the pricing of goods or services exchanged between related entities. With growing concerns over profit shifting, many countries have introduced regulations governing related-party transactions.

Arm’s Length Principle

This principle, central to transfer pricing regulations, states that prices for transactions between related parties should be comparable to those charged in similar transactions between unrelated parties. Various methods are prescribed to test compliance with the arm’s length standard, including comparable uncontrolled prices, resale price methods, cost-plus markups, and enterprise profitability approaches. These methods rely on comparing related-party transactions with those conducted between independent entities.

Gupta AR & Co. is a trusted name in international taxation consulting based in Delhi, offering comprehensive solutions through a team of seasoned professionals. For expert assistance in international taxation, contact us at guptaapandco@gmail.com —your trusted tax consultant in Delhi.

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