International Solutions Webinar Series Spotlight: India
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International Solutions Webinar Series Spotlight: India Sean M. King NC World Trade Association and the US Department of Commerce . Agenda. Legal/Structuring Considerations Tax Planning Considerations India United States Policy Considerations A fluid body of law.

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International Solutions Webinar Series Spotlight: India Sean M. KingNC World Trade Association and the US Department of Commerce


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Agenda

  • Legal/Structuring Considerations

  • Tax Planning Considerations

    • India

    • United States

  • Policy Considerations

    • A fluid body of law


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Legal/Structuring Considerations

  • Foreign direct investment permitted

    • Few exceptions (atomic energy, gambling)

  • Choice of entity

    • US – CTB elections

  • Use of intermediary holding company?


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Tax Planning ConsiderationsIndia

  • Corporate Tax Rate

    • 33% for domestic companies

    • 41% for foreign enterprises

      • Importance of p/e exposure

  • VAT

    • 12.5%

  • Withholding?

    • Dividend distribution tax – 16%


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Tax Planning ConsiderationsUnited States

  • Initial investment – sec. 367

  • Withholding

    • Technical services / royalties

  • Repatriation

    • Dividend withholding/holdco

  • Transfer Pricing


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Policy Considerations

  • Recent decisions/regulations demonstrate a fluid body of law

    • More importantly, underscore macro economic factors

  • Focus on:

    • Transfer Pricing

    • Reorganizations (Star Group case)


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Sean M. KingChair, International TaxWilliams MullenRaleigh, NCWashington, [email protected]


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