International taxation

The question and deliverable

We define residence, source, business-presence and treaty questions for the specific arrangement and document the evidence needed to support a position. The scope distinguishes Indian advice from advice required in another jurisdiction.

Map the arrangement before selecting the questions to investigate: which entity contracts with customers, where people work, who controls commercial decisions and how money moves between the parties. Separate an existing operating model from a proposed expansion. The output can then identify the Indian questions, the facts still missing and the matters to refer to advisers in each relevant country.

Evidence to prepare

• Group structure
• contracts
• work locations
• travel and decision-making facts
• residency evidence
• payment flows
• existing foreign advice.

Build a dated chronology where activities or responsibilities changed during the period. Retain the agreements and practical evidence behind the chronology, such as role descriptions, travel records and approval procedures. Record whether a statement comes from a signed document, a system record or a management explanation. Contradictory evidence should remain visible for resolution rather than being removed from the brief.

A fact that can change the analysis

A remote sales team, negotiating authority and contract-signing process can matter alongside the place where an invoice is issued. The operational facts should match the written agreement.

For example, a contract may describe an overseas team as providing introductions while the actual sales process gives that team wider negotiation responsibilities. Document who proposes terms, approves discounts and communicates acceptance. The review uses those facts to frame the relevant legal questions; a job title or invoice address alone should not substitute for an account of how the business operates.

Engagement boundaries

Foreign-country opinions, transfer-pricing studies and filings require explicit scope. Treaty relief is not presumed from nationality alone.

The written proposal confirms the taxpayer, period, deliverables and fees. Identify any payment, response or appeal date at the start.

Agree a common fact brief for all participating advisers and record which jurisdiction each conclusion addresses. The handover should distinguish confirmed facts, assumptions and questions requiring further advice, with an owner for each implementation action. If the operating model later changes, identify the affected conclusions before reusing the original analysis for a new country or period.