How NITI Aayog’s Proposal Impacts Cross-Border Investments
As India moves toward greater transparency and certainty in international taxation, one question arises: how will these reforms reshape cross-border investments and the way foreign enterprises operate here? At AKM Global, we are closely tracking these developments to help you understand their implications for your business.
A recent development worth noting is NITI Aayog’s Working Paper on “Enhancing Certainty, Transparency and Uniformity in Permanent Establishment and Profit Attribution for Foreign Investors in India.”
The paper proposes a comprehensive reform framework designed to:
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Reduce disputes improve tax certainty for multinational enterprises,
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Introduce an optional, formula-based presumptive taxation regime, and
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Shift from subjective attribution methods to a more transparent and objective approach for determining taxable income of foreign investors in India.
To help you navigate these proposed changes, we have prepared a concise update covering the historical context, key rulings, and the recent NITI Aayog proposal.
Please click here to view the detailed overview.
With clarity and certainty on the horizon, these reforms signal a new era of predictability in cross-border taxation — an opportunity for businesses to rethink strategies, plan strategically, and strengthen their presence in India.
For any queries or further assistance, please feel free to contact us at info@akmglobal.in for any queries.