Globalization and Liberalization has led to enhanced cross border economic transactions. Integration between the countries has urged the citizens to earn even across national boundaries. It is always a pleasure to have the income both at national and international level and now what about taxation of income earned out of such cross border transaction. This is what we can call it as International Taxation i.e. international aspects of income tax laws of a particular nation. International Taxation is basically governed by certain specific provisions of the Income Tax Act, 1961 and the Double Taxation Avoidance Agreements signed between the country and particular foreign Nation. ABA has experts in this area, who support and advise the Foreign Companies and Expatriates regarding the taxability of the cross border transaction as a whole.

We at ABA, provides following services with regard to International Taxation:

INTERNATIONAL TAXATION COMPLIANCE

• Quarterly Withholding Return Filings
• Quarterly Advance Tax Computation
• Corporate Tax Return Filings
• MAT Computation & Filings

INTERNATIONAL TAXATION ADVISORY

• Applicability of Withholding tax on given Transaction
• Advisory in reference to DTAA
• Core Tax Planning
• Transaction advisory
• Strategy Formulation

INTERNATIONAL TAXATION LITIGATION

• Tax Assessment & Re-assessment
• Tax Appeals, Stay & Revision
• Writ Petition and SLP
• Search, Survey and Investigation
• Penalty & Prosecution Proceedings
• Transfer Pricing Assessment
• Advance Ruling and DRP