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Tax Regime In India for  Expatriates with an overview of a change in Economy
Topics to be covered……   <ul><li>India Briefing… </li></ul><ul><ul><li>Overview of recent trends in the Indian economy   <...
India today is fast changing – setting the pace for growth and stability… <ul><li>Hindu rate of growth </li></ul><ul><li>B...
Growing GDP 1 Falling Inflation 2 Increasing International Trade 3 USD bn At 19993-94 prices at factor cost Source: KPMG a...
… Strong Forex Reserves 4 Increased Foreign Direct Investment 5
Understanding the drivers for growth..  Economic Growth Averages, Real GDP  Source: IMF World Economic Outlook Database 19...
The drivers of India's Economic Growth   <ul><li>Increased liberalization of sectors </li></ul><ul><li>Openness to foreign...
Implication on human resources <ul><li>Strong Demand for skilled labor </li></ul><ul><ul><ul><li>Industries like Informati...
The Cost Advantage…………… <ul><li>India offers a significant cost advantage: a major reason for India today to be looked as ...
Compensation structuring options  <ul><li>Traditional model  :  Fixed Basic Salary, Allowances And Perquisites </li></ul><...
Tax Regime vis-à-vis expatriates and assignees Domestic tax law of host country Double Taxation Avoidance Agreement [s]  D...
Residential status Residential status Resident & Ordinarily resident (ROR) Resident Resident but Not Ordinarily resident (...
None of the conditions satisfied Any one of the two conditions satisfied Non - Resident Resident <ul><li>Basic Conditions ...
<ul><li>Additional Conditions </li></ul><ul><li>Nonresident in India in nine out of ten financial years preceding the rele...
Incidence of tax Resident   & Ordinarily Resident (ROR) Nonresident (NR) and  Not Ordinarily Resident (NOR) <ul><ul><li>In...
EXPATRIATES………????? <ul><li>An  expatriate  (in abbreviated form,  expat ) is a person temporarily or permanently residing...
Compensation and benefits offered to inbound expatriates <ul><li>Base salary </li></ul><ul><li>Bonus (performance based an...
Non-taxable/concessional taxation items for expatriates in India (some examples) <ul><li>Workdays outside India for NOR/NR...
Dual employment contracts <ul><li>Meaning </li></ul><ul><ul><ul><ul><li>An expatriate who has dual/multinational duties si...
Employee incentive schemes [ESOPS] <ul><li>Qualified Plan: </li></ul><ul><ul><li>ESOP subject to tax only on ultimate sale...
Relief under domestic tax laws <ul><li>Short-stay exemption </li></ul><ul><ul><li>Foreign citizen  </li></ul></ul><ul><ul>...
Relief under double tax treaties India has more than 65 Treaties with various countries <ul><li>Exemption of employment in...
Short-stay exemption under DTAA (caution points) <ul><li>Exemption will not apply if deduction is sought to be claimed fro...
Foreign Tax Credit under DTAA <ul><li>Foreign Tax Credit </li></ul><ul><ul><li>Available based on country of tax residence...
Withholding tax /compliance requirements under Indian tax laws <ul><li>Tax to be withheld only at the time of payment of s...
Fringe Benefit Taxation (FBT) in India effective  1/4/2005 <ul><li>Computation of FBT @33.66 percent* on: </li></ul><ul><u...
Deemed fringe benefits (even where expenses not related to employees)  <ul><li>50 Percent of the following: </li></ul><ul>...
<ul><li>20 percent of the following: </li></ul><ul><li>Conveyance, tour and travel including foreign travel </li></ul><ul>...
FBT on foreign companies <ul><li>Nexus with India </li></ul><ul><ul><li>Employee based in India OR </li></ul></ul><ul><ul>...
FBT base: Industry specific rates Nature of industry Nature of expenditure Reduced presumptive base Hotel Hospitality 5% C...
Exchange regulations <ul><li>Payment of salary for foreign nationals / Indian citizens deputed to India  </li></ul><ul><ul...
Visa and registration with the Foreigners’ Regional Registration Officer (FRRO) <ul><li>Employment visa v. Business visa <...
Corporate tax issues associated with deputation of expatriates <ul><li>Permanent Establishment (PE) / Business connection ...
Tax issues specific to outbound assignees <ul><li>Taxability in India depends on… </li></ul><ul><ul><li>Timing of transfer...
Obligations of employer and employees <ul><li>Withholding tax on Salaries and benefits </li></ul><ul><li>Withholding tax r...
Solutions to reduce tax costs <ul><li>Claim tax benefits under laws of home/host countries </li></ul><ul><ul><li>Tax on no...
Consider moving to NET PAY approach <ul><li>Employees to be tax neutral </li></ul><ul><li>Employees freed from hassle of e...
THE END
ANKIT SETHI MOHAMED IMRAN TAJ 05A010 05A070 III Bcom A III Bcom A Efforts by ,
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Transcript of "EXPATRIATE"

  1. 1. Tax Regime In India for Expatriates with an overview of a change in Economy
  2. 2. Topics to be covered…… <ul><li>India Briefing… </li></ul><ul><ul><li>Overview of recent trends in the Indian economy </li></ul></ul><ul><li>The Tax Regime in India </li></ul><ul><ul><li>Overview of tax issues specific to inbound expatriates and outbound assignees </li></ul></ul><ul><li>Solutions to Reduce Tax Costs </li></ul>
  3. 3. India today is fast changing – setting the pace for growth and stability… <ul><li>Hindu rate of growth </li></ul><ul><li>Bureaucratic </li></ul><ul><li>Protected and slow </li></ul><ul><li>Small consumer markets </li></ul><ul><li>Underdeveloped infrastructure </li></ul><ul><li>One of the fastest growing economies </li></ul><ul><li>Reasonably proactive </li></ul><ul><li>Opening up and dynamic economy </li></ul><ul><li>Booming and promising consumer markets </li></ul><ul><li>Some of the world’s largest infrastructure creation </li></ul>Yesterday… … and today
  4. 4. Growing GDP 1 Falling Inflation 2 Increasing International Trade 3 USD bn At 19993-94 prices at factor cost Source: KPMG analysis, Tata Statistical Outline 2005, Indiastat Indicators of a growing and stable economy
  5. 5. … Strong Forex Reserves 4 Increased Foreign Direct Investment 5
  6. 6. Understanding the drivers for growth.. Economic Growth Averages, Real GDP Source: IMF World Economic Outlook Database 1998 to 2004 World Growth: 2.7%
  7. 7. The drivers of India's Economic Growth <ul><li>Increased liberalization of sectors </li></ul><ul><li>Openness to foreign direct investment and movement to an open competition policy </li></ul><ul><li>Continued agenda of reform </li></ul><ul><li>Development of transport and logistics infrastructure </li></ul><ul><li>Growth of the services sector </li></ul><ul><li>Regulatory reform and creation of an enabling framework </li></ul><ul><li>Tax structure reform </li></ul><ul><li>Growth of the Indian consuming and rich class </li></ul><ul><li>Increased willingness to spend and consumerism </li></ul>
  8. 8. Implication on human resources <ul><li>Strong Demand for skilled labor </li></ul><ul><ul><ul><li>Industries like Information Technology (IT) & IT enabled Services (ITES) likely to beat estimates </li></ul></ul></ul><ul><li>India viewed as an off shoring/outsourcing destination of the world </li></ul><ul><li>Entry of Multinational Corporations (MNCs) intensifying competition and changing Human Resource Management (HRM) practices </li></ul><ul><li>Increasing literacy rates / individuals opting for higher/specialized education </li></ul><ul><li>Change in demographics </li></ul><ul><ul><ul><li>An upward movement of income classes </li></ul></ul></ul><ul><li>Changes in overall wants and needs, motivators for work, and consumer behavior </li></ul><ul><li>Job motivation </li></ul><ul><ul><ul><li>Challenge, excitement and not job security as drivers </li></ul></ul></ul><ul><li>Increase in the number of youth employed in frontline jobs </li></ul><ul><li>Average age at which a person starts drawing a paycheck reduced </li></ul>
  9. 9. The Cost Advantage…………… <ul><li>India offers a significant cost advantage: a major reason for India today to be looked as a major outsourcing hub. </li></ul><ul><li>India’s minimum wage is approximately 20 percent lower than China, and up to 50 percent less than in Thailand – these variances differ according to the regions which are being compared. </li></ul>Salaries and wages as % of total labour costs Average labor costs amongst directly employed regular workers (All-India)
  10. 10. Compensation structuring options <ul><li>Traditional model : Fixed Basic Salary, Allowances And Perquisites </li></ul><ul><li>Companies are moving towards the CTC model with part of the package being flexible. </li></ul><ul><ul><li>Employees can be given the option of choosing from a basket of options such as HRA, Transport, Company Car, Leave Travel Allowance (LTA), Medical Reimbursements, etc. </li></ul></ul><ul><li>CTC however, does not involve bonus and incentives, that is performance based </li></ul><ul><li>With the introduction of FBT, there is further scope for tax efficient compensation structuring </li></ul>
  11. 11. Tax Regime vis-à-vis expatriates and assignees Domestic tax law of host country Double Taxation Avoidance Agreement [s] Domestic tax law in India Other regulatory issues-exchange control and entry registration
  12. 12. Residential status Residential status Resident & Ordinarily resident (ROR) Resident Resident but Not Ordinarily resident (NOR) Nonresident (NR) Residency in India is determined by physical number of days stay in India ( > 182 Days) Broadly expatriates coming to India would become taxable on worldwide income from the 3rd or 4th financial year after arrival in India
  13. 13. None of the conditions satisfied Any one of the two conditions satisfied Non - Resident Resident <ul><li>Basic Conditions </li></ul><ul><li>182 days or more in a financial year </li></ul><ul><li>60 days or more in a financial year plus 365 days or more in four financial years preceding the relevant financial year </li></ul><ul><li>Note: day of arrival and departure to be counted as full day presence </li></ul>
  14. 14. <ul><li>Additional Conditions </li></ul><ul><li>Nonresident in India in nine out of ten financial years preceding the relevant financial year </li></ul><ul><li>Present in India for 729 days or less during the seven financial years preceding the relevant financial year </li></ul>One or both the conditions satisfied None of the conditions satisfied NOR ROR Law from 1 April 2003
  15. 15. Incidence of tax Resident & Ordinarily Resident (ROR) Nonresident (NR) and Not Ordinarily Resident (NOR) <ul><ul><li>Income sourced from India </li></ul></ul><ul><ul><li>Income received/ deemed to be received in India </li></ul></ul><ul><ul><ul><li>Worldwide Income </li></ul></ul></ul>Income liable to tax in India Residential Status Broadly, NOR/NR not taxable in India on foreign sourced income
  16. 16. EXPATRIATES………????? <ul><li>An expatriate (in abbreviated form, expat ) is a person temporarily or permanently residing in a country and culture other than that of the person's upbringing or legal residence. </li></ul>
  17. 17. Compensation and benefits offered to inbound expatriates <ul><li>Base salary </li></ul><ul><li>Bonus (performance based and completion bonus) </li></ul><ul><li>Expatriate premiums </li></ul><ul><ul><ul><li>Hardship payments </li></ul></ul></ul><ul><ul><ul><li>COLA-Cost of Living Allowance </li></ul></ul></ul><ul><li>Benefits </li></ul><ul><ul><ul><li>Home leave </li></ul></ul></ul><ul><ul><ul><li>Housing (employer provided or cash rental allowance) </li></ul></ul></ul><ul><ul><ul><li>Rest and recreation </li></ul></ul></ul><ul><ul><ul><li>Tax assistance and equalisation </li></ul></ul></ul><ul><ul><ul><li>Company car/driver </li></ul></ul></ul><ul><ul><ul><li>Relocation assistance </li></ul></ul></ul><ul><ul><ul><li>Medical insurance </li></ul></ul></ul><ul><ul><ul><li>ESOP </li></ul></ul></ul><ul><ul><ul><li>Education assistance </li></ul></ul></ul>
  18. 18. Non-taxable/concessional taxation items for expatriates in India (some examples) <ul><li>Workdays outside India for NOR/NRs </li></ul><ul><li>Housing benefit /allowance </li></ul><ul><li>Reimbursement of relocation expenses </li></ul><ul><li>Tax on non-monetary benefits </li></ul><ul><li>(but not claimed as corporate deduction) </li></ul><ul><li>Overseas contributions to social security /medical insurance schemes </li></ul><ul><li>(to the extent not immediately vested) </li></ul><ul><li>ESOP under qualified plan </li></ul><ul><li>(…….But subject to FBT) </li></ul><ul><li>Club expenses </li></ul><ul><li>Motor car expenses </li></ul><ul><li>Telephone expenses </li></ul><ul><li>Foreign Nationals working </li></ul><ul><ul><ul><li>On foreign ships </li></ul></ul></ul><ul><ul><ul><li>For foreign government </li></ul></ul></ul><ul><ul><ul><li>For approved foreign aid projects </li></ul></ul></ul><ul><li>(subject to conditions) </li></ul>
  19. 19. Dual employment contracts <ul><li>Meaning </li></ul><ul><ul><ul><ul><li>An expatriate who has dual/multinational duties signs a separate contract with the employer for services to be performed in each location </li></ul></ul></ul></ul><ul><li>Advantage </li></ul><ul><ul><ul><ul><li>Only in case of NR/NOR (physical stay outside India a must) </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Remuneration for overseas workdays not taxable in India: </li></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>such services should preferably have no connection with the Indian assignment </li></ul></ul></ul></ul></ul><ul><li>Documentation </li></ul><ul><ul><ul><li>Employment contracts with the same or two or more entities clearly stating roles and responsibilities </li></ul></ul></ul><ul><ul><ul><li>Split remuneration commensurate with services rendered for each entity </li></ul></ul></ul><ul><ul><ul><li>Time records/working papers to demonstrate work done for respective entities </li></ul></ul></ul><ul><ul><ul><li>Physical stay details justifying services rendered outside India </li></ul></ul></ul>
  20. 20. Employee incentive schemes [ESOPS] <ul><li>Qualified Plan: </li></ul><ul><ul><li>ESOP subject to tax only on ultimate sale of shares (provided the plan meets with jurisdictional regulatory requirements) </li></ul></ul><ul><li>Non-Qualified Plan: </li></ul><ul><ul><li>ESOP benefit taxable on vesting </li></ul></ul><ul><ul><ul><li>Alternative argument – taxable on exercise </li></ul></ul></ul><ul><ul><li>Capital gains on subsequent sale of shares </li></ul></ul>Employee Stock Option Scheme (ESOP) Employee Stock Purchase Plan (ESPP) Share Appreciation Rights (SAR) / Phantom Equity Plan (PEP)
  21. 21. Relief under domestic tax laws <ul><li>Short-stay exemption </li></ul><ul><ul><li>Foreign citizen </li></ul></ul><ul><ul><li>Present for less than 90 days in India </li></ul></ul><ul><ul><li>Salary is not cross-charged to Indian entity. </li></ul></ul><ul><li>Tax Credits (only if there is no treaty) </li></ul><ul><ul><li>‘ ROR’ is liable to tax on world wide income </li></ul></ul><ul><ul><li>Proportionate foreign tax credits allowed against the Indian taxes on the doubly taxed income </li></ul></ul>
  22. 22. Relief under double tax treaties India has more than 65 Treaties with various countries <ul><li>Exemption of employment income for tax residents of a treaty country </li></ul><ul><ul><li>Work days outside India </li></ul></ul><ul><ul><ul><li>Even if salary RECEIVED in India </li></ul></ul></ul><ul><ul><ul><li>Supported by decision of Authority of Advance Ruling </li></ul></ul></ul><ul><ul><li>Short stay in India </li></ul></ul><ul><ul><ul><li>Presence in India < 183 days </li></ul></ul></ul><ul><ul><ul><li>Expense not cross charged/borne by Indian Entity/PE </li></ul></ul></ul><ul><ul><ul><li>Remuneration to be paid by a foreign employer </li></ul></ul></ul><ul><li>Foreign tax credit on doubly taxed income </li></ul>
  23. 23. Short-stay exemption under DTAA (caution points) <ul><li>Exemption will not apply if deduction is sought to be claimed from income on Indian Permanent Establishment </li></ul><ul><li>Specific provisions of each DTAA to be examined </li></ul><ul><li>Residency outside India as per the Treaty (including Tie Breaker on facts!!) may have to be substantiated </li></ul>Benefits provided in India by local entity Taxable
  24. 24. Foreign Tax Credit under DTAA <ul><li>Foreign Tax Credit </li></ul><ul><ul><li>Available based on country of tax residence </li></ul></ul><ul><ul><li>Only if the same income is taxed in both home and host country </li></ul></ul><ul><ul><li>At the time of filing the individual tax return (no rules regarding credit at the time of withholding/advance tax) </li></ul></ul><ul><ul><li>By submitting the proof of taxes paid in the country of source. </li></ul></ul>
  25. 25. Withholding tax /compliance requirements under Indian tax laws <ul><li>Tax to be withheld only at the time of payment of salary </li></ul><ul><li>Employer outside India is also required to withhold tax from the remuneration chargeable to tax in India </li></ul><ul><li>If the employee has two employers – employee may disclose all the income to one of them </li></ul><ul><li>Other statutory compliance requirements (annual/quarterly withholding tax returns) </li></ul>
  26. 26. Fringe Benefit Taxation (FBT) in India effective 1/4/2005 <ul><li>Computation of FBT @33.66 percent* on: </li></ul><ul><ul><li>Discount on tickets for private journey </li></ul></ul><ul><ul><ul><li>Applicable only to transportation/airline companies </li></ul></ul></ul><ul><ul><li>Employer contribution to approved superannuation fund </li></ul></ul><ul><ul><li>Specified percentage of deemed fringe benefits </li></ul></ul><ul><ul><li>FBT not tax deductible </li></ul></ul><ul><li>*( 30%tax+10% surcharge+2% education cess) </li></ul>
  27. 27. Deemed fringe benefits (even where expenses not related to employees) <ul><li>50 Percent of the following: </li></ul><ul><li>Festival </li></ul><ul><li>Gifts </li></ul><ul><li>Use of club facilities </li></ul><ul><li>Use of health club, sports, and similar facilities </li></ul><ul><li>Scholarships </li></ul><ul><li>Effective tax rate 16.83 percent of the expense </li></ul>
  28. 28. <ul><li>20 percent of the following: </li></ul><ul><li>Conveyance, tour and travel including foreign travel </li></ul><ul><li>Hotel, boarding and lodging </li></ul><ul><li>Repair, running, maintenance, and depreciation of motorcars </li></ul><ul><li>Repair, running, maintenance, and depreciation of aircrafts </li></ul><ul><li>Entertainment expenses </li></ul><ul><li>Hospitality expenses </li></ul><ul><li>Employees’ welfare </li></ul><ul><li>Sales promotion including publicity (advertisements excluded) </li></ul><ul><li>Guest house maintenance </li></ul><ul><li>Conference </li></ul><ul><li>Telephone </li></ul><ul><li>Effective tax rate 6.73 percent of the expense. </li></ul><ul><li>Industry specific rates prescribed </li></ul>
  29. 29. FBT on foreign companies <ul><li>Nexus with India </li></ul><ul><ul><li>Employee based in India OR </li></ul></ul><ul><ul><li>Employee taxable in India OR </li></ul></ul><ul><ul><li>Expenses attributed to PE in India </li></ul></ul><ul><li>No FBT on foreign companies if </li></ul><ul><ul><li>no employees based in India; OR </li></ul></ul><ul><ul><li>all employees exempt as per DTAA </li></ul></ul><ul><li>FBT also applicable to companies exempt from Tax such as, Liaison office, Airlines/ Shipping Co. </li></ul>
  30. 30. FBT base: Industry specific rates Nature of industry Nature of expenditure Reduced presumptive base Hotel Hospitality 5% Carriage of passengers or goods by motor car. Repair, running & maintenance of motor cars (including fuel and depreciation) 5% Manufacture or production of Pharmaceuticals software <ul><li>Maintenance of Production Machinery </li></ul>5% Construction Raw Materials 5% Carriage of passengers or goods by aircraft. Repair, running & maintenance of aircraft (including fuel and depreciation) Nil
  31. 31. Exchange regulations <ul><li>Payment of salary for foreign nationals / Indian citizens deputed to India </li></ul><ul><ul><li>Upto 75 percent of salary can be paid outside India </li></ul></ul><ul><ul><li>Balance 25 percent has to be paid in India </li></ul></ul><ul><li>Remittance </li></ul><ul><ul><li>During the assignment, expatriates can remit entire net salary after taxes provided: </li></ul></ul><ul><ul><ul><li>Such remittance is for maintenance of close relatives abroad and </li></ul></ul></ul><ul><ul><ul><li>The employment is for a specific duration (irrespective of the length) or for a specific job or assignment, the duration of which does not exceed three years </li></ul></ul></ul><ul><ul><li>If the expatriate’s assignment exceeds three years, he/she can still remit upto US$100,000 p.a for maintenance of close relatives abroad </li></ul></ul><ul><ul><li>On completion of assignment, expatriate can remit other assets upto US$1,000,000 per calendar year </li></ul></ul>
  32. 32. Visa and registration with the Foreigners’ Regional Registration Officer (FRRO) <ul><li>Employment visa v. Business visa </li></ul><ul><li>Foreign nationals are required to get FRRO registration if visa/intention to stay exceeds 180 days </li></ul><ul><ul><li>Apply for extension of visa –within 15 days before expiry of visa </li></ul></ul><ul><ul><li>Get registered with FRRO-within 14 days of arrival where visa is valid for more than 180 days </li></ul></ul><ul><ul><li>Get registered with FRRO- within 14 days of crossing 180 days or expiry of visa whichever is earlier where intention to stay is for more than 180 days </li></ul></ul><ul><li>Cumbersome process for rectification of defaults and extension of visa (especially business visa) </li></ul>
  33. 33. Corporate tax issues associated with deputation of expatriates <ul><li>Permanent Establishment (PE) / Business connection exposure </li></ul><ul><li>Transfer pricing issues </li></ul><ul><li>Withholding tax on cross-charge </li></ul><ul><li>Obligation to pay service tax </li></ul>
  34. 34. Tax issues specific to outbound assignees <ul><li>Taxability in India depends on… </li></ul><ul><ul><li>Timing of transfer </li></ul></ul><ul><ul><ul><ul><li>Would ascertain the residential status in the year of departure/arrival </li></ul></ul></ul></ul><ul><ul><li>Nature of the assignment </li></ul></ul><ul><ul><ul><li>Whether employee proceeds abroad on employment/ tour/transfer </li></ul></ul></ul><ul><ul><li>Nature of payment </li></ul></ul><ul><ul><ul><li>Whether allowances or reimbursement </li></ul></ul></ul><ul><ul><li>Place of payment </li></ul></ul><ul><ul><ul><li>Income received in India is taxable in India (subject to treaty relief) </li></ul></ul></ul>
  35. 35. Obligations of employer and employees <ul><li>Withholding tax on Salaries and benefits </li></ul><ul><li>Withholding tax return filings </li></ul><ul><li>Individual tax return filings </li></ul>IN HOME …and… HOST COUNTRIES Note: Foreign employer also required to withhold India tax if remuneration taxable in India
  36. 36. Solutions to reduce tax costs <ul><li>Claim tax benefits under laws of home/host countries </li></ul><ul><ul><li>Tax on non monetary perquisites </li></ul></ul><ul><ul><li>Tax exemptions on per diems where possible </li></ul></ul><ul><ul><li>Qualified stock options </li></ul></ul><ul><ul><li>FBT planning </li></ul></ul><ul><li>Treaty Benefits </li></ul><ul><li>Salary taxable only where services rendered (even if received in India) . </li></ul><ul><li>Short-stay exemption . </li></ul><ul><li>Appropriate tax credits claims and flow back of such claims to the employer. </li></ul><ul><li>Introduce tax equalization/hypo tax policies. </li></ul>
  37. 37. Consider moving to NET PAY approach <ul><li>Employees to be tax neutral </li></ul><ul><li>Employees freed from hassle of ensuring tax compliance </li></ul><ul><li>Tax optimization and compliance controlled and ensured by the employer </li></ul><ul><li>Up side of tax differentials flow back to the employer and reduce employee costs </li></ul>
  38. 38. THE END
  39. 39. ANKIT SETHI MOHAMED IMRAN TAJ 05A010 05A070 III Bcom A III Bcom A Efforts by ,
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