International Taxation & Cross-Border Tax Compliance
Cross-border payments attract scrutiny from both sides. We settle the treaty position, fix the withholding rate and have the certification ready before your bank asks for it.
About International Taxation services
This page covers the cross-border side of tax: payments leaving or entering India, income earned abroad, non-resident and NRI taxation and transactions between associated enterprises. Purely domestic returns, advance tax and TDS on Indian payments sit with our income tax service.
Any payment crossing the Indian border raises two questions at once — how much tax to withhold, and which treaty article supports that rate. Getting it wrong costs in both directions: over-withholding strains the commercial relationship, under-withholding leaves the Indian payer liable for the shortfall plus interest, and the expense itself can be disallowed.
We work through the treaty position, document it in writing, issue the certification your banker requires and keep the file in a state that can be defended in a later assessment.
What we help with
- DTAA analysis and treaty relief claims on interest, royalty, technical fees and dividends
- Withholding tax determination on foreign remittances, including surcharge and cess
- Form 15CA filing and Form 15CB certification for outward remittances
- Tax residency certificate, Form 10F and no-permanent-establishment documentation
- Non-resident and NRI taxation, including Indian capital gains and repatriation support
- Foreign income and foreign asset reporting for Indian residents
- Permanent establishment and tax residency assessment
- Transfer pricing documentation and the accountant's report in Form 3CEB
- Tax structuring for inbound and outbound investment
Who this is for
- Companies with foreign vendors or overseas subsidiaries
- Indian businesses expanding abroad
- Foreign companies operating in India
- NRIs with income or assets in India
Why choose ACB Consultants
Professional expertise
Engagements are led personally by our founder and partners, with direct access to the people handling your file.
Practical approach
Advice in plain language, focused on what you can act on rather than a restatement of the regulation.
Timely compliance
Deadlines tracked proactively across GST, TDS, ROC and income tax so filings are not left to the last day.
Business-focused advice
We start from your numbers and your commercial context, not a generic template.
Personalised support
A consistent point of contact who knows your business, rather than a new handler each time.
End-to-end assistance
Accounting, tax, corporate and audit needs handled by one accountable firm.
Our process
- Step 1
Transaction & jurisdiction review
We map the transaction, the counterparties, the nature of the payment and the countries involved.
- Step 2
Treaty & residency analysis
The applicable DTAA article, beneficial rate and residency position are analysed and documented.
- Step 3
Withholding determination
The correct rate of withholding on the remittance is determined, including surcharge and cess treatment.
- Step 4
Documentation assembly
Tax residency certificate, Form 10F, no-PE declaration and the underlying agreement are collected.
- Step 5
Certification & filing
Form 15CB is issued where applicable and Form 15CA filed and shared with your bank.
- Step 6
Record retention & assessment support
The documentation trail is maintained so the position can be defended in a future assessment.
International Taxation — frequently asked questions
Related services
Need help with International Taxation?
Tell us about your business and we'll come back with a clear scope, timeline and fee — usually the same working day.