This book provides a comprehensive commentary to understand & comply with the taxation and regulatory aspect of the cross-border movement of employees, that results in secondment. As with any cross-border arrangement, multiple complex laws are involved, this book serves as a primer to understand these complexities and related compliances.
The discussion in this book starts with determining who is the employer of the expatriate, which is important to identify the correct laws to be complied with. This book aims at providing the reader, an insight into implications that typically arise in secondment arrangement(s), under various Indian laws in the hands of the expatriate & company, such as:
• Expatriate
◦ Immigration Laws
◦ Personal Income Tax
◦ Custom Baggage Rules
• Company
◦ Social Security Laws
◦ Exchange Control Laws
◦ Corporate Income Tax
◦ Transfer Pricing
◦ Goods & Services Tax
◦ Corporate Law
The Present Publication is the 2nd Edition, authored by Ashish Karundia, with the following noteworthy features:
• [Explains Situs of Accrual of Salary], i.e. place of enforcement of employment contract or place of the rendering of services
• [Social Security Deduction] Discusses taxability as well as deductibility of contribution to overseas social security contribution in the hands of the employee
• [Disputed Salary Ingredients] Captures detailed analysis of disputed salary ingredients such as:
◦ Per-Diem/Per-Day Allowance
◦ Tax Equalization
◦ Hypothetical Tax
◦ Employee Stock Option Plan(s)
• [Short Stay Exemption] Explains the conditions for short stay exemption and related issues
• [Employment Visa vs. Business Visa] Points out the difference between employment visa and business visa
• Explains various clauses such as detachment, exportability and totalization of social security agreements
• [Meaning of Resident] Lucidly explains the difference between ‘resident’ as per income-tax and ‘resident’ as per FEMA
• [Deemed International Transactions] Explains whether secondment agreement will qualify as deemed international transaction or not
• [Case Laws] for deciding the employer employee relationship.
• Explains situations when fixed establishment (GST) of the foreign entity is triggered
3. I-5
About the Author
Ashish Karundia
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4. Preface
Expansion of trade and commerce coupled with rapid economic growth has
witnessed substantial cross-border movement of people. The cross-border
movement of people can be due to various reasons such as movement of
employees due to secondment/deputation, movement of independent service
provider such as consultants, artists and entertainers.
The cross-border movement of employees requires compliance with tax
as well as non-tax laws of the host country. This book deals with aspects
pertaining to cross-border movement of employees due to secondment
arrangement.
One of the key aspects in ensuring that all the laws/regulations are correctly
complied with in the host country is to decide who is the employer of the
expatriate. The book discusses various criteria laid down by the courts
in deciding the employer employee relationship. It also serves as a guide
for arriving at the optimum employment structure holistically. It further
attempts to address implications under various laws in the hands of the
stakeholders
v
i
z
.
,
expatriate (such as immigration, personal income tax and
custom baggage rules), and the company (such as social security, exchange
control, corporate income tax, transfer pricing, goods & services tax and
corporate law).
It is hoped that the tax administrators, professionals, authorities, researchers,
scholars and other readers will find the book cogent and helpful. Any
suggestions for the further improvement of the same are most welcome.
D
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.
ASHISH KARUNDIA
I-7
6. P
A
G
E
About the author I-5
Preface I-7
Acknowledgement I-9
Contents I-13
List of cases I-21
Glossary of terms I-37
PART I
INTRODUCTION
CHAPTER 1 AN OVERVIEW 3
CHAPTER 2 EMPLOYER-EMPLOYEE RELATIONSHIP 8
PART II
IMPLICATIONS IN THE HANDS OF EMPLOYEE
CHAPTER 3 IMMIGRATION LAWS 19
CHAPTER 4
PERSONAL INCOME TAX 36
CHAPTER 5 CUSTOMS BAGGAGE RULES 94
PART III
IMPLICATIONS IN THE HANDS OF COMPANY
CHAPTER 6 SOCIAL SECURITY LAWS 99
CHAPTER 7 EXCHANGE CONTROL LAWS 120
CHAPTER 8 CORPORATE INCOME TAX 137
Chapter-heads
I-11
7. P
A
G
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CHAPTER 9 TRANSFER PRICING 177
CHAPTER 10 GOODS AND SERVICES TAX 190
CHAPTER 11 CORPORATE LAW 199
C
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8. Contents
I-13
P
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About the author I-5
Preface I-7
Acknowledgement I-9
Chapter-heads I-11
List of cases I-21
Glossary of terms I-37
PART I
INTRODUCTION
CHAPTER 1
AN OVERVIEW
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CHAPTER 2
EMPLOYER-EMPLOYEE RELATIONSHIP
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PART II
IMPLICATIONS IN THE HANDS OF EMPLOYEE
CHAPTER 3
IMMIGRATION LAWS
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CHAPTER 4
PERSONAL INCOME TAX
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28. Description
This book provides a comprehensive commentary to understand comply with the
taxation and regulatory aspect of the cross-border movement of employees, that
results in secondment. As with any cross-border arrangement, multiple complex
laws are involved, this book serves as a primer to understand these complexities and
related compliances.
The discussion in this book starts with determining who is the employer of the
expatriate, which is important to identify the correct laws to be complied with. This
book aims at providing the reader, an insight into implications that typically arise in
secondment arrangement(s), under various Indian laws in the hands of the expatriate
company, such as:
u Expatriate
n Immigration Laws
n Personal Income Tax
n Custom Baggage Rules
u Company
n Social Security Laws
n Exchange Control Laws
n Corporate Income Tax
n Transfer Pricing
n Goods Services Tax
n Corporate Law
Rs. 995
Author : Ashish Karundia
Edition : 2nd Edition
ISBN No. : 9789390831418
Date of Publication : May 2021
Taxation of
Expatriate Employees
Regulatory Aspects
ORDER NOW