INDIAN TAXATION DECODED
AN MNC PERSPECTIVE

- BY KETAN DALAL

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ABOUT THE BOOK
 

There is a significant amount of literature available on Indian tax laws, but there is no particular publication available which looks at India from an MNC standpoint.

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One of the main concerns that MNCs have had (and continue to have) of doing business in India has traditionally been India's tax system. This issue has further been compounded by long delays in getting redressal and very often, lack of alignment with international judicial precedents. Further, very often, MNCs get intimidated by the complexities and peculiarities of Indian tax laws, as also on-ground challenges, such as long drawn litigation. This book is written to address this gap. An attempt has been made to give practical and on-ground suggestions coupled with relevant technical analysis; and guidance has been provided to facilitate planning and indeed, mitigating risk.

In the above context, the book is intended to be a useful reference for practitioners dealing with India inbound MNCs, regional and global tax heads of MNCs with an Indian presence, Indian tax heads of such MNCs and also, tax officials. As the title indicates, it is hoped that this book will help MNCs to better understand India's tax regime and on-ground issues.

KEY FEATURES OF THE BOOK

  • A comprehensive guide for MNCs to better understand India's tax regime and on-ground issues

  • Practical and on-ground suggestions coupled with relevant technical analysis including judicial precedents

  • Lucid discussion on concepts of Residential Status, Permanent Establishment, Royalty, Fees for Technical Services, Expatriate taxation, M&A taxation etc. from both perspectives, Indian tax law and key Tax Treaties

  • Overview of GAAR along with judicial precedents

  • In-depth analysis of Transfer Pricing issues in conjunction with BEPS and India's position on MLI and MCAA

  • Focus on sector-specific issues concerning sectors such as Shipping, Aviation, Media & Entertainment, BPOs & KPOs, e-Commerce, Infrastructure and Financial Services

  • Brings to light Indian tax regime realities such as crucial interlinkages between tax and non-tax regulations and gives hands-on insights for tax management in India

ABOUT THE AUTHOR
 

With a rich professional experience of 37 years, Ketan Dalal has founded Katalyst Advisors Pvt. Ltd, a boutique structuring and advisory firm - primarily advising and conceptualizing holding structures, succession planning, other promoter handholding matters and M&A structures (internal group restructuring and transaction structuring), from a commercial, tax and regulatory perspective.

He is a veteran in cross border tax issues and investment structuring, including Mergers and Acquisitions. In 1997, along with 3 other professionals, he founded RSM & Co, which went on to become one of India's most successful tax practices. RSM subsequently merged into PwC in April, 2007, and Ketan went on to lead PwC in various roles including as All-India Joint Tax Head, Managing Partner (West) and as a member of PwC's India Leadership Team.

Ketan has also worked closely with regulators and the government in several capacities on tax policy and reforms. He was a member of the "working group on non-resident taxation" formed by India's Ministry of Finance in 2003 and has since then served on various committees of professional and business organizations. He has been a member of several SEBI committees such as SEBI's High Powered Advisory Committee (HPAC), rationalization of investment routes and monitoring of foreign portfolio investments and a member of the expert group of experts to advise SEBI on matters relating to Financial Sector Legislative Reforms Commission (FSLRC). He is a fellow member of the Institute of Chartered Accountants of India.

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