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NRI Regulations - Decoding the Complexity

Publisher: CCH (Wolters Kluwer)

The book "NRI Regulations - Decoding the Complexity" focusses on Indian legislative requirements applicable to NRIs along with allied issues and relevant proposals of Union Budget 2016.

The first part covers foreign exchange regulations in respect of various investment options in India available to NRIs and key features of Foreign Direct Investment Policy. In addition, relevant facilities available for repatriation of money from India and NRIs returning for permanent settlement in India have also been discussed.

The second part attempts to decode the complexity relating to taxability of income in India in the hands of NRIs along with applicable compliances and procedures under domestic tax law. The relevant provisions of the tax treaty for mitigation of double taxation of various types of incomes like capital gains, interest income, dividends, etc., have also been covered.

The third part focusses on other regulations like Visa, Overseas Citizenship of India, Indian Citizenship and Baggage Rules.

Key Features:

Part A - Foreign Exchange Regulations

  • Foreign Exchange Regulations for NRIs, including FDI Policy, Portfolio Investment Scheme, Bank Accounts
  • Investment Options in India, including Shares & Securities, Deposits, Immovable Property, etc.
  • Facilities for Repatriation from India and NRIs returning for Permanent Settlement in India

Part B - Income Tax Regulations

  • Taxation of Income in India, including Special Tax Provisions for NRIs
  • Relief from Taxation under the Income Tax law and Tax Treaty
  • Income Tax Compliances and Procedures, including Tax Deduction on NRI Payments

Part C - Other Regulations

  • Overseas Citizen of India and Indian Citizenship
  • Visa Regulations and Baggage Rules

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Expatriate Taxation - Decoding the Complexity (Second Edition)

Publisher: CCH (Wolters Kluwer)

The first edition of book "Expatriate Taxation - Decoding the Complexity" received an encouraging response from the readers. Buoyed by this response and the need of the readers to keep abreast with the latest legislative developments, the second edition of the book is launched. The book attempts to decode various contentious and commonly encountered tax and regulatory issues and challenges faced by the expatriates and their employers in India. It provides comprehensive view about rules and regulations applicable to expats.

Book Summary: Whilst the second edition largely mirrors the content of the first edition, it essentially covers the key amendments in the Income-tax and regulatory environment concerning the expatriates in India since past fifteen months or so. The proposals of Finance Act 2015, significant amendments in the Employee Provident Fund scheme and Employee Pension Scheme, new Social Security Agreements coming into force, new notifications and master circulars issued by Reserve Bank of India have been covered in this edition in addition to important judicial pronouncements by court of law. Key features of the book are as follows:

  • Typical Tax Issues for Expatriates and Employers, incorporating relevant proposals of Finance Act, 2015
  • Income Tax Compliances & Procedures including landmark Case Laws
  • International workers and Social Security Agreements, including recent amendments by Provident Fund authorities
  • Non-resident bank accounts and Liberalized Remittance Scheme
  • Employment Visa/Business Visa Guidelines
  • Taxation of Outbound Employees

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India Transfer Pricing Manual

Publisher: Lexis Nexis

The book aims to provide additional content and depth to your current knowledge of Indian transfer pricing landscape that shapes many large MNCs.

Book Summary: India is one of the fastest growing economies in the world and folds strong position on the map of FDIs. However, it is not easy to be successful in Indian market. In particular, comprehensive transfer pricing legislation places major challenges to both first-time and veteran foreign investors. To keep you up-to-date with the latest transfer pricing developments in India, this booklet addresses the core elements of transfer pricing landscape in India and focuses on:

  • Overview of regulatory framework
  • Key issues in Transfer Pricing
  • Risk management
  • Industry experience: Pharma, Oil and Gas, IT/ITES, Automotive, etc

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