International Taxation

This practice covers:

• Non-resident taxability: determining what income is taxable in India and what falls outside its scope

• DTAA interpretation: analysing applicable treaty provisions and their interplay with domestic law

• TDS on foreign payments: advising on withholding obligations under Section 195 and relevant treaty exemptions

• PE analysis: examining whether a foreign entity's presence constitutes a Permanent Establishment under domestic law or treaty

• Cross-border transaction advisory: reviewing and advising on the tax dimensions of international transactions and structures