The Classic Partners LLP

International Tax Services

Cross-border tax advisory for NRIs, expatriates, foreign companies, and Indian businesses going global — DTAA structuring, transfer pricing, withholding tax, FEMA compliance, and global mobility support.

Speak to an International Tax CA

Cross-Border Tax, Handled End to End

International transactions touch multiple tax systems at once. Our international tax practice combines Indian domestic law (including the new Income Tax Act, 2025 effective 1 April 2026), tax treaties, FEMA, and reporting obligations into a single coordinated strategy for individuals and businesses.

Who We Serve

NRIs and PIOs/OCIs — Indian income structuring, return filing, and repatriation.
Expatriates working in India — arrival/departure planning and treaty relief; see expatriate taxation services.
Foreign companies — permanent establishment (PE) analysis, withholding under Section 195, and India-entry structuring.
Indian businesses going global — outbound investment, transfer pricing, and foreign tax credit planning.
Globally mobile families — immigration-linked tax planning and estate coordination.

Core Service Lines

DTAA Advisory

Treaty interpretation, relief claims, TRC and Form 10F support.

Withholding Tax (S.195)

Payment characterisation, lower-deduction certificates, 15CA/15CB.

Transfer Pricing

Documentation, benchmarking, and audits — see transfer pricing.

PE & Business Presence

Permanent establishment risk reviews and profit attribution.

Foreign Tax Credit

Form 67 claims and credit optimisation across jurisdictions.

Global Mobility

Inbound/outbound employee taxation with expatriate support.

Why The Classic Partners

Chartered Accountants experienced across treaty networks and cross-border structures.
One desk for income tax, FEMA, RBI reporting, and company law touchpoints.
Current with the Income Tax Act, 2025 transition and Finance Act 2026 changes.
Practical positions documented to withstand assessment and audit scrutiny.

Frequently Asked Questions

What do international tax services cover?

Advisory and compliance for cross-border situations: treaty (DTAA) relief, withholding tax on foreign payments, transfer pricing, permanent establishment analysis, foreign tax credits, FEMA compliance, and tax filings for NRIs, expatriates, and multinational businesses.

When does a foreign company become taxable in India?

When it earns India-sourced income or creates a permanent establishment or business connection in India; treaty provisions then determine how much profit India can tax.

What is Section 195 withholding?

Any person paying a non-resident income chargeable to tax in India must deduct tax at source under Section 195; correct characterisation and treaty rates are critical, supported by Form 15CA/15CB certification.

How is double taxation avoided on cross-border income?

Through DTAA relief — either exemption or credit method — claimed with a Tax Residency Certificate and Form 10F, and through foreign tax credit claims via Form 67 in India.

Do the new Indian tax law changes affect international taxation?

The Income Tax Act, 2025 applies from 1 April 2026 and consolidates withholding provisions while keeping core non-resident taxation and treaty override principles broadly intact, so positions need re-mapping to new section numbers rather than redesign.

Operating across borders?

Get a coordinated India tax strategy covering treaties, withholding, transfer pricing, and FEMA in one place.