International Tax & DTAA Advisory

Overview

International tax has become the defining legal challenge for any Indian corporate with cross-border operations, and for any foreign entity seeking a tax-efficient India presence. The intersection of India's domestic tax provisions under the Income Tax Act 1961, the OECD Model Convention as adopted in India's 95+ bilateral DTAAs, the multilateral instrument (MLI), and BEPS action plan implementation creates a regulatory environment where incorrect characterisation of income or entity presence carries material exposure. Corpus Juris Legal advises on all aspects of international tax — treaty benefit eligibility, Permanent Establishment exposure analysis, withholding tax characterisation of cross-border payments, beneficial ownership determinations, and GAAR applicability to treaty structures. For Indian companies expanding overseas, we structure outbound investments under the optimal treaty network — considering the India-Mauritius, India-Singapore, India-Netherlands, and India-UK DTAAs and their amended provisions post-BEPS. For foreign companies establishing an India presence, we assess PE risk under Article 5 of the applicable DTAA and the domestic significant economic presence provisions under Section 9A of the Income Tax Act 1961. Our transfer pricing practice covers ALP determination, appropriate method selection, controlled transaction documentation, and representation before the Transfer Pricing Officer and ITAT. For clients facing Country-by-Country Reporting obligations under Section 286, we prepare and file CbCR and master file documentation.

Key Service Components

• ◆DTAA benefit analysis and treaty eligibility advisory for 90+ India DTAAs
• ◆Permanent Establishment risk assessment — fixed place, agency, and service PE
• ◆Withholding tax characterisation — royalty, FTS, business income under Indian DTAAs
• ◆Transfer pricing documentation — local file, master file, CbCR under Section 286
• ◆MLI impact analysis on India's treaty network
• ◆GAAR applicability assessment for cross-border structures
• ◆Significant Economic Presence (SEP) analysis under Section 9A
• ◆Outbound investment structuring — optimal treaty route selection
• ◆Tax residency certificate and beneficial ownership documentation
• ◆Advance Pricing Agreement (APA) application and negotiation support

Our Approach

We structure international arrangements with treaty certainty as the primary objective — not tax minimisation. Every structure is tested against GAAR, beneficial ownership, and the principal purpose test before implementation.

Other Tax Law Services