International Tax Advisory

International taxation deals with the tax implications of income that crosses national borders — whether it is income earned abroad by an Indian resident, income earned in India by a non-resident, or inter-company transactions between related entities in different countries.

India has an extensive network of Double Taxation Avoidance Agreements (DTAAs) with over 90 countries. These treaties determine how income is taxed when it could potentially be taxed in two countries simultaneously — and understanding how to correctly apply DTAA benefits can mean significant legitimate tax savings.

International tax matters arise in many contexts: an Indian startup receiving foreign investment, a software professional working remotely for a foreign employer, an NRI receiving rental income from India, a multinational company operating in India through a subsidiary, or an Indian company paying service fees to a foreign entity.

At Pixelex, we provide precise advisory on these cross-border tax matters — helping you understand your obligations, claim treaty benefits correctly, and structure transactions efficiently within the framework of Indian tax law.

• DTAA Benefits: Correctly claiming treaty benefits can reduce or eliminate tax withholding on income paid to non-residents — but only if the procedural requirements (Tax Residency Certificate, Form 10F, etc.) are met correctly.
• Residency Determination: Tax residency under Indian law (RNOR, Resident, Non-Resident) determines what income is taxable in India. Mis-determining your status can lead to over-taxation or non-compliance.
• Withholding Tax (TDS) on Foreign Payments: Indian businesses making payments to foreign parties must deduct TDS at applicable DTAA or domestic rates. Errors attract liability plus interest and penalty.
• Foreign Asset Disclosure: Indian residents must report foreign assets and income in Schedule FA and Schedule FSI of the ITR. Non-disclosure attracts severe penalties under the Black Money Act, 2015.
• FEMA Compliance: International financial flows are regulated under FEMA. Capital account transactions require RBI approvals or compliance with master directions.

• Non-Resident Indians (NRIs) with income sources in India (rent, capital gains, interest, salary)
• Resident Indians with foreign income, foreign investments, or foreign bank accounts
• Expatriate employees working in India on secondment from foreign companies
• Indian companies paying fees, royalties, or dividends to foreign entities
• Startups receiving foreign investment or working with foreign clients
• Multinational companies with Indian operations requiring cross-border tax structuring

• Practical DTAA knowledge: We don't just cite treaty articles — we apply them to your specific transaction and income type, and identify where Indian domestic law overrides treaty provisions.
• NRI specialists: We understand the specific compliance requirements of NRIs — from PAN, RNOR transitions, and NRO/NRE account taxation to repatriation planning.
• Form 15CA / 15CB: All foreign remittances above specified thresholds require a Chartered Accountant's certificate (Form 15CB) before the bank processes the transfer. We issue this efficiently and accurately.