Doing business in India

Insights

Doing business in India

Exploring the opportunities

A comprehensive guide for investors planning to invest in India - captures the tax regulatory environment and investment options

Get insights on the considerations of doing business in India, understanding the country's investment and regulatory environment and forms of business entities, and other key tax issues impacting the multinational corporations in the country. Want to invest in India? This report will answer all your pertinent questions. 

Doing buisness in India

Considerations for investing in India

  • Possible capital gains exemption
  • Tax holidays for setting up of business in Special Economic Zones (SEZs) and specified backward areas, doing specified activities
  • Tailored incentives to manufacturing concerns such as enhanced deduction for R&D activities, accelerated depreciation
  • Under domestic law, specified borrowings are subject to a lower withholding tax of 5% on interest payments – lower than treaty rates
  • Transfer pricing – APA and safe harbor provisions have been introduced
  • GAAR applicable from financial year beginning on April 1, 2015

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Key Tax issues impacting MNCs

  1. Indirect transfer of shares
  2. General Anti Avoidance Rules (GAAR)
  3. Payments to non-residents
  4. Cyprus notified as “Notified Jurisdictional Area”
  5. Transfer Pricing
  6. Companies Act, 2013

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