International Taxation

Crossing Borders, Navigating Laws — With Precision, Not Assumption

In a globally integrated economy, business no longer stops at borders—and neither does taxation. Whether you're expanding abroad, receiving foreign investments, remitting payments overseas, or managing a mobile workforce, international taxation is a legal minefield where every misstep echoes across jurisdictions.

What begins as a business transaction can quickly become a compliance puzzle involving dual tax systems, treaty benefits, regulatory approvals, and ever-evolving OECD frameworks. With global scrutiny tightening under BEPS (Base Erosion and Profit Shifting), FATCA, and Common Reporting Standards, even unintentional gaps can raise red flags across continents.

• At Anuj Desai & Associates, our International Taxation Advisory Services are designed to bring clarity, legality, and tax efficiency to your cross-border operations. We help you not only comply—but plan wisely, keeping both domestic and international tax regimes in harmony.

Our Key Services in International Taxation Include:

Tax Residency & Permanent Establishment (PE) Analysis

We determine where your business truly resides for tax purposes—an essential step to avoid unwanted taxation in multiple countries. Our PE analysis ensures your operations abroad don’t unintentionally trigger tax liabilities.

Foreign Remittance Advisory (including 15CA/15CB Certifications)

We advise on the taxability of foreign payments under Indian law, DTAA, and FEMA. We also issue and file the mandatory Form 15CA/15CB certifications to ensure smooth, compliant remittance processes—whether for royalties, dividends, or professional services.

Double Taxation Avoidance Agreement (DTAA) Application

We help you understand and apply relevant treaty provisions to avoid being taxed twice on the same income—maximizing benefits while minimizing risk through correct documentation, TRCs, and disclosures.

Expatriate Taxation

• We manage the unique challenges of global employee taxation—from determining residential status and salary structuring to compliance with Indian tax and social security laws.

BEPS & Global Compliance Advisory

We assist MNCs and startups alike in adapting to global anti-avoidance rules. Our advisory ensures your international tax strategies align with BEPS Action Plans, CbCR (Country-by-Country Reporting), and master/local file requirements.

In a landscape where regulatory bodies across nations now talk, share, and track financial trails in real time, international tax isn’t just about saving tax—it’s about staying visible for the right reasons and invisible to unnecessary risks. We ensure your global operations are structured with foresight, filed with precision, and safeguarded against surprises.

• Because in international tax, ignorance isn’t an excuse—it’s an exposure.

Transfer Pricing

When Transactions Cross Borders, So Does the Taxman's Gaze

In the world of multinational operations and group entities, intra-group transactions are no longer private affairs—they’re under a global microscope. Whether you're buying, selling, financing, or licensing across related parties, every price, margin, and arrangement is expected to be at arm’s length—or you risk tax authorities stepping in to rewrite the deal.

Transfer Pricing is not just about reporting—it’s about justifying. Tax authorities in India and abroad are increasingly assertive, demanding transparency, consistency, and defensible logic behind every cross-border or inter-company transaction. And with OECD’s BEPS framework and India’s stringent TP rules evolving regularly, staying compliant isn’t optional—it’s survival.

• At Anuj Desai & Associates, we provide comprehensive Transfer Pricing Advisory and Compliance Services that align both with Indian law and global expectations—ensuring that your structures stand up to scrutiny, while protecting you from double taxation and penalties.

Our Transfer Pricing Services Include:

Transfer Pricing Planning & Risk Mitigation

We help businesses proactively structure and evaluate related-party transactions—ensuring they are compliant, tax-efficient, and strategically planned to minimize risk and future disputes.

Transfer Pricing Study & Documentation

We prepare detailed Transfer Pricing documentation that not only meets statutory requirements under Section 92D of the Income Tax Act, but also forms your first line of defense in audits and assessments.

Documentation as per Indian & OECD Guidelines

Our reports are aligned with both Indian TP regulations and OECD Transfer Pricing Guidelines, ensuring consistency, comparability, and robustness across jurisdictions.

Representation before Transfer Pricing Officers & Tribunals

We handle assessment proceedings, audits, and litigation before TPOs, DRPs, and ITATs—backed by solid analysis and a deep understanding of how to defend TP positions effectively.

Comparable Analysis and Economic Benchmarking

We perform in-depth functional, asset, and risk (FAR) analyses, identify appropriate comparables using global databases, and apply statistical tools to defend your pricing—ensuring arm’s length is not just claimed, but proven.

In the transfer pricing landscape, documentation is your shield, and planning is your compass. The cost of missteps includes not just tax adjustments, but interest, penalties, reputational damage, and multi-country audits.

At Anuj Desai & Associates, we ensure that your inter-company transactions are not only compliant—but defensible, strategic, and built to endure regulatory interrogation.

Because in Transfer Pricing, the price isn’t just a number—it’s a statement.