Secondments and beyond: Evaluating the tax exposures

Grant Thornton Bharat’s PolicyCast is your window into policy, tax, and regulatory developments. Each episode features expert perspectives on issues that matter to businesses, individuals, and the wider economy.

When global talent moves across borders, tax complexities often follow.

In the latest episode of #GTBharat’s PolicyCast podcast series, Richa Sawhney, Partner, Tax, Grant Thornton Bharat, is joined by Sujay Paul, Chartered Accountant, Partner, Walker Chandiok & Co LLP, to examine the recent Delhi High Court ruling on cross-border secondments and what it means for multinational businesses.

Key discussion points:

• Why determining the actual employer is central to the tax treatment of secondment arrangements.
• Whether salary cost reimbursements can be regarded as mere reimbursements or taxed as fees for technical included services (FIS).
• How this determination impacts withholding tax obligations for Indian entities.
• The implications on permanent establishment (PE) exposure and transfer pricing and.
• Practical considerations for MNCs when structuring cross-border secondments.

Tune in for expert insights into one of the most debated issues in international tax.

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