International Services

Expatriate Taxation

Cross-border employment creates complex tax exposure. Residential status, global income taxability, treaty relief and disclosure requirements must be carefully evaluated.

Under the Income Tax Act, tax liability in India depends primarily on the individual’s residential status (Non-Resident, RNOR or ROR), which is determined based on physical presence in India.

We assist expatriates and foreign nationals in:

✔ Determining Residential Status

• Evaluation of days of stay
• Classification as NR, RNOR or ROR
• Impact assessment on global income taxability

✔ Salary Structuring & Tax Optimization

• Structuring compensation packages
• Evaluating perquisites and allowances
• Planning tax-efficient remuneration models

✔ Double Taxation Relief

• Application of DTAA provisions
• Foreign tax credit advisory
• Avoidance of double taxation

✔ Return Filing & Compliance

• Preparation and filing of income tax returns
• Disclosure of foreign assets/income where applicable
• Advisory on advance tax and withholding obligations

✔ Exit & Departure Planning

• Advisory prior to leaving India
• Final tax computation and compliance

We ensure expatriates remain fully compliant while minimizing tax inefficiencies and avoiding penal exposure.