Global & International Tax Advisory Services
Cross-border tax advice for businesses and individuals — covering residency, DTAA treaty relief, permanent establishment, foreign income and international structuring.
Trusted Across Diverse Business Sectors
Where does international-tax advice apply?
International tax advice applies whenever individuals, businesses, NRIs, expatriates, foreign companies, overseas income, or cross-border transactions create tax obligations in India or abroad. It helps ensure compliance with Indian tax laws, DTAA provisions, FEMA regulations, and international reporting requirements.
Inbound Situations
Foreign companies or individuals with Indian income, presence or investment.
- PE and residency analysis
- Withholding on payments to non-residents
- Treaty relief and documentation
Outbound Situations
Indian residents or companies with foreign income, assets or operations.
- Foreign income and credit
- DTAA relief
- Reporting of foreign assets
Cross-border tax starts with residency and the treaty position.
The first questions are who is resident where, what the income is, and whether a Double Taxation Avoidance Agreement (DTAA) applies.
That position then drives withholding, credit for foreign tax, documentation (such as a tax residency certificate) and reporting.
International tax connects closely with foreign remittance taxation, expatriate taxation and transfer pricing.
International Tax Focus Areas
Where cross-border advice concentrates.
Cross-border tax matters we commonly advise on.
Assignments can be transaction-specific or ongoing across an international structure.
Residency & Treaty Analysis
Determining residential status and applicable treaty benefits.
Permanent Establishment
Assessing PE exposure and its tax consequences.
Withholding & Remittance
Correct withholding and certification on cross-border payments.
Foreign Income & Credit
Treatment of foreign income and relief for foreign tax paid.
Events that trigger cross-border tax analysis.
Payments to Non-Residents
Withholding and treaty relief must be determined.
Foreign Investment or Expansion
Residency, PE and structuring need analysis.
Foreign Income or Assets
Taxability, credit and reporting obligations arise.
Relocation of People or Business
Residency and treaty positions can change.
Key concepts that shape cross-border tax.
Scope
Residential status determines the scope of income taxed in India.
Relief
Treaties allocate taxing rights and provide relief from double taxation.
Presence
A permanent establishment can create a taxable presence in India.
Set-off
Foreign tax credit relieves tax paid in another country, subject to rules.
A structured cross-border tax review.
Steps vary with the countries, income types and structures involved.
Map
Identify parties, residency, countries and the flow of income.
Analyse
Apply domestic law and the relevant treaty to the facts.
Advise
Recommend a treaty-supported, documented position.
Document
Prepare certificates, forms and supporting evidence.
Report
Ensure withholding, returns and disclosures are consistent.
Cross-Border Tax / DTAA Analysis Graphic
What helps us assess a cross-border position?
Treaty benefits depend on facts and documentation.
A treaty position is only as strong as the facts and paperwork behind it — residency certificates, agreements and beneficial-ownership evidence matter.
Getting withholding wrong on cross-border payments can create disallowance and demand risk for the Indian payer.
The safe approach is to settle the treaty position and assemble documentation before the payment or filing.
Have a cross-border payment or structure to review?
Discuss International TaxWhy clients choose JJJ & Company LLP for global tax.
Cross-border tax works best alongside FEMA, remittances and transfer pricing.
Treaty-Led Analysis
Positions are built on the applicable DTAA and the actual facts.
Documentation Discipline
Certificates and evidence are assembled to support the position.
Connected to FEMA
Tax and exchange-control aspects are considered together.
Inbound & Outbound
Both foreign investment into India and Indian expansion abroad.
Explore related direct-tax services.
Common international-tax questions.
What is a DTAA and why does it matter?
What is a permanent establishment?
Do I need a tax residency certificate?
How is foreign income taxed for residents?
Can you advise both foreign and Indian clients?
When should we take advice?
Need to discuss your requirement?
Share a few details and our team can review your requirement and discuss the next step.