Library Catalogue
Foreign collaboration in India tax and corporate law issues
Deepika Singh
Foreign collaboration in India tax and corporate law issues - BangaloreBangalore NLSIU 2005 - 107 p. ; 25 cm.
TABLE· OF CONTENTS TABLE OF CASES A. INTRODUCTION Significance of Collaborations in Business Importance of Tax in Technological Growth Canons of Taxation Basic Principles of Business Taxation B. RESEARCH METHOLOGY C. BUSINESS BY FOREIGN COMPANIES IN INDIA 1. Entry strategies for foreign investors; 1. Foreign Direct Investment; • Joint Ventures; • Wholly Owned Subsidiaries; II. BY establishing following offices: • Liasion office • Project office • Branch office • Distribution/ Agency Arrangements • Franchising • Direct Sale D. TAX LIABILITY OF FOREIGN COLLABORATIONS 1. Residential Status: Control and ManagemenT; • Resident defined; • Resident not ordinarily defined; • Exemptions available to non-residents; 2. Royalties and fee for Technical services; • Procedural aspect for payment of royalty; 3. Business Connection: Relevance; 4. Tax on Non-Residents: Special issues; E. TAXATION OF EMPLOYEES OF FOREIGN COLLABORATIONS; • Significance of Residential status; • Remuneration of employees of a foreign enterprise; • Certain income of a foreign technician; • Remuneration of foreign government employee during training in India; F. TRANSFER PRICING; • Position before amendment of Section; • Minimize tax burden and preventing tax avoidance in global transactions; • Incorporation of Sec 92 A- .to Sec 92 G (Transfer Pricing Regulations) G. TAXATION OF BUSINESS PROCESS OUTSOURCING (BPO's) IN INDIA: Recent Debate; • Structuring of operations - Equity participation in Indian BPO; a. Foreign Direct Investment; b. Investment in India: Mauritius route; c. Wholly owned subsidiaries; d. Joint ventures; H. TAXATION OF FOREIGN COLLABORATIONS IN OTHER NATIONS; • United States; • United Kingdom; • European Union; • Hong Kong; • Australia; I. CONCLUSION; BIBLIOGRAPHY
Business Process Outsourcing- India - Taxation Double Tax Avoidance Agreement Foreign Collaborations - Tax Liability Transfer Pricing - Methods
Foreign collaboration in India tax and corporate law issues - BangaloreBangalore NLSIU 2005 - 107 p. ; 25 cm.
TABLE· OF CONTENTS TABLE OF CASES A. INTRODUCTION Significance of Collaborations in Business Importance of Tax in Technological Growth Canons of Taxation Basic Principles of Business Taxation B. RESEARCH METHOLOGY C. BUSINESS BY FOREIGN COMPANIES IN INDIA 1. Entry strategies for foreign investors; 1. Foreign Direct Investment; • Joint Ventures; • Wholly Owned Subsidiaries; II. BY establishing following offices: • Liasion office • Project office • Branch office • Distribution/ Agency Arrangements • Franchising • Direct Sale D. TAX LIABILITY OF FOREIGN COLLABORATIONS 1. Residential Status: Control and ManagemenT; • Resident defined; • Resident not ordinarily defined; • Exemptions available to non-residents; 2. Royalties and fee for Technical services; • Procedural aspect for payment of royalty; 3. Business Connection: Relevance; 4. Tax on Non-Residents: Special issues; E. TAXATION OF EMPLOYEES OF FOREIGN COLLABORATIONS; • Significance of Residential status; • Remuneration of employees of a foreign enterprise; • Certain income of a foreign technician; • Remuneration of foreign government employee during training in India; F. TRANSFER PRICING; • Position before amendment of Section; • Minimize tax burden and preventing tax avoidance in global transactions; • Incorporation of Sec 92 A- .to Sec 92 G (Transfer Pricing Regulations) G. TAXATION OF BUSINESS PROCESS OUTSOURCING (BPO's) IN INDIA: Recent Debate; • Structuring of operations - Equity participation in Indian BPO; a. Foreign Direct Investment; b. Investment in India: Mauritius route; c. Wholly owned subsidiaries; d. Joint ventures; H. TAXATION OF FOREIGN COLLABORATIONS IN OTHER NATIONS; • United States; • United Kingdom; • European Union; • Hong Kong; • Australia; I. CONCLUSION; BIBLIOGRAPHY
Business Process Outsourcing- India - Taxation Double Tax Avoidance Agreement Foreign Collaborations - Tax Liability Transfer Pricing - Methods