Remitting profits from India depends on an entity's investment model. Read to know about the procedures and regulations for sending money from branch offices, and wholly owned subsidiaries.
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With India's 'Make in India' push, the country's MSME sector is poised for rapid growth. Read to know about the incentives and opportunities in the sector.
The post Micro, Small, and Medium Enterprises in India – An Explainer appeared first on India Briefing News.
Andhra Pradesh is among the top investment hubs in India. The state serves as a major industrial hub and has numerous industrial parks, ports, and abundant natural resources. Read more to know about its economy, major industrial cities, connectivity, investment opportunities and state incentives.
The post Investment Opportunities in India’s Andhra Pradesh appeared first on India Briefing News.
An Introduction to Doing Business in India 2018-19, the latest publication from Dezan Shira & Associates, is out now and available as a complimentary download on the Asia Briefing Bookstore.
The post An Introduction to Doing Business in India 2018-19 – New Publication from Dezan Shira & Associates appeared first on India Briefing News.
The goods and services tax (GST), regarded as India’s biggest tax reform, was introduced on July 1, 2017. Read to know about the key terms and concepts under the GST system in India, and the revised GST rates.
The post What is GST in India? Tax Rates, Key Terms and Concepts Explained appeared first on India Briefing News.
随着印度成为全球新兴市场的主要投资目的地，经商的便利性和税务优惠是最主要的议题。印度的外国投资优惠税适用于很多行业，满足一定条件下，可以享受优惠税率甚至免税。 在美国，英国和日本降低税率的时候，印度被广泛认为公司税率高，税收规则复杂。仅仅对比东南亚经济体，印度的税率也高于其他。这也是为什么低成本的可用土地、劳动力以及资源没有被广泛应用的原因。但是巨大的消费市场的和持续的增长一直被广泛关注着。 这里，提醒外国投资者注意：在印度当地司法管辖区，例如联邦或者县的企业同样可以申请国家的优惠税。具体看从事什么行业、所处地理位置、出口产品和业务运营。 印度不断变化的税收环境 在过去的两年中，印度的当局管理联邦，县和地区的税收环境一直在改革。包括但不限于关闭空壳公司、破产监管、修订双重避税条约、明确营业场所规则、房地产监管以及执行一般反避税规则(GAAR)。 这些政策源于印度采用了经济合作与发展组织(OECD)所倡导的税基侵蚀和利润转移(BEPS)措施。 除了加强税收监管体系，印度还于2017年启动了间接税改革。去年7月，商品和服务税(GST)的推出取代了过去多重间接税。 印度的商业税收结构如下： 企业所得税 外国公司的企业税结构与国内公司的不同。外国公司是指在来源于或者运营于印度以外的任何国家的企业。然而，由外国公司直接设立的私人有限公司(全资子公司)在印度被视为国内公司来计算纳税税率。 向外国公司征收的企业税还取决于印度与各国家之间达成的税收协议。例如，加拿大公司在印度的企业税将取决于印度和加拿大政府之间的税收协议。 除了对公司收入征收各种税收外，印度还向公司提供若干退税。 替代性最低税 按照现行的税收规定，如果公司的应纳税额低于其账面利润的18.5%，则该账面利润将被视为其总收入，并征收18.5％的替代性最低税。该税不适用于经济特区（SEZ）、基础设施和电力部门以及风险投资公司的投资。在政府的最新豁免中，从2001年起具有追溯效力，替代性最低税的豁免范围已扩展到航运、矿物油勘探、飞机营运及交钥匙电力工程的民用建筑业务。 预扣所得税 在印度也称为扣缴税率表（TDS）,是必须缴纳的。任何性质的付款都必须缴纳预扣税，比如租金，佣金，工资，专业服务。根据1961年 “所得税法” 和双重避税协议规定的税率。预扣所得税税率可能会在各财政年度发生变化，需持续关注。 商品和服务税 商品及服务税(GST)是针对印度所有商品和服务的统一税率，并在消费的最后阶段支付。 在供应链中的每个销售或购买阶段，通过税收抵免机制(或输入信贷机制)对增值商品和服务征税。 通过这种方式，商品及服务税在印度各地建立了统一的市场，促进了透明的商业交易。 印度降低税收负担的长期策略 印度看好区域贸易安排，包括自由贸易协定(FTAs)、优惠贸易协定(PTAs)和全面经济合作协定(CECAs)。避免双重征税协定(DTAs or DTAAs)旨在防止同一收入被两个或更多邦征税，同时消除逃税现象和鼓励跨境贸易效率。 在双边协议中，DTAAs包含了处理多种形式的税收，包括企业所得税、个人所得税、预扣税和股息税。 印度经济园区的优惠税 特殊经济园区的开发商和园主都可以享受实质性长期的优惠税。企业在落户园区时建议商谈优惠期期限和其他特许权，尽管到2020年3月31日按照印度直接税法案（DTC）这些优惠都会被取消。 目前，印度的园区只服务出口型企业，企业享受前五年出口收入100％的所得税减免，其后五年享受50％减免。进口产品可以享受进口货物综合商品和服务税（IGST）的退税，如果有再加工可以较简单的抵扣GST。文件和申报程序也很简单。 印度北部喜马偕尔邦的优惠税 企业建立、生产以及运营在任意东北部地区，喜马偕尔邦将提供特殊的优惠税。在北部不同邦生产、制造或者提供符合要求的服务将享受10年100%减免优惠期，还包括在2017年7月1日-2027年3月31日之间在东北部进行实质性扩张的企业。 初创型企业的优惠税 为了加强本地的初创企业生态圈，印度政府向满足条件的初创企业提供优惠税，从初创企业成立之日起前七年免税期，免征长期资本收益税并在股权变动时批准亏损和资本收益相抵消。初创企业需持有由工业政策和促进部（DIPP）部级认证委员会颁发的许可。该公司必须在2016年4月1日或之后，但在2021年4月1日之前成立。且营业额不得超过2.5亿卢比（387万美元）。 并且，天使投资人或家人朋友、未注册风险投资的国内基金或者VC公司为支持此类投资而募集的资金，不会因其对创业公司的投资而被征税。访问印度国家初创企业政策官网，获取更多相关资讯https://startupindia.gov.in/ 新成立企业的优惠税 对于新设立的公司，政府提供25%的公司优惠税，加上适用的附加费和教育税。从2016-17财年起生效。需要满足以下条件： 公司于2016年3月1日或之后注册成立; 公司没有申请在经济特区建立，没有申报过加速折旧、或额外折旧、投资补贴，科学研究基金、没有任何形式的减免和扣除; 公司未享受以往任何评估年度的亏损结转，前提是这种亏损是由于上述条件中提及的减免所致。
The post 印度的外国投资优惠税 appeared first on India Briefing News.
France and India have committed to increasing trade relations to 15 billion euro by 2022. Read to know about French investment prospects in India's automobile, chemical, pharmaceutical, electronics, and service industry.
The post Opportunities for French Investment in India appeared first on India Briefing News.
As #MeToo gains momentum in India, companies must take a more substantive approach to sexual harassment of women at the workplace. Learn about the prevention of sexual harassment at workplace Act, and HR best practices to ensure compliance.
The post #MeToo Movement in India: The Sexual Harassment Law and HR Best Practices appeared first on India Briefing News.
Écrit par : Dezan Shira & Associates Traduit par : Roy Forney Remplir des déclarations d’impôts peut être une activité pénible pour les petites entreprises et les auto-entrepreneurs. Pour faciliter la tâche, les autorités fiscales indiennes ont introduit un régime d’imposition forfaitaire. Ce régime permet aux PMEs et aux auto-entrepreneurs de payer des impôts sur un revenu[.....]
The post Régime d’Imposition Forfaitaire en Inde : Les PME et Auto-Entrepreneurs sont les Bénéficiaires Principaux appeared first on India Briefing News.
In its section 377 judgment, the Supreme Court of India supported framing LGBT-friendly HR policies. Read to know about establishing an LGBT-friendly workplace in India, and why inclusive HR policies work for all.
The post Section 377: LGBT Rights and HR Policy in the Indian Workplace appeared first on India Briefing News.
For any foreign executive operating in India, it is beneficial to have a basic understanding of the country's audit procedures. In this article, we provide an overview of the different types of audit and audit reporting in India.
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Transfer pricing refers to the rules used for pricing transactions within and between enterprises under common ownership or control. Read to know about the arm’s length price, specified domestic transactions, advance pricing agreement, country-by-country reporting, and transfer pricing documentation.
The post Transfer Pricing in India Explained appeared first on India Briefing News.
In its latest ruling, the Supreme Court of India upheld the constitutional validity of the Aadhaar Act but struck down some of its provisions. Here, we explain the apex court's verdict and what it means for businesses.
The post Aadhaar Card Update: India’s Supreme Court Verdict Explained appeared first on India Briefing News.
In India, it is essential for patent holders to pay renewal fee for keeping their patents in force for the entire term. Read to know the fee and procedure for patent renewal.
The post Patent Renewal in India – Fee and Procedure appeared first on India Briefing News.
New provisions for tax deducted at source (TDS) under the GST law require foreign e-commerce firms to register in every Indian State. Read to know the details.
The post Foreign E-commerce Firms to Register for GST in Every Indian State appeared first on India Briefing News.
A registered office is the official address of the company recorded with the Registrar of Companies. In our latest article, learn how to change registered office from one state to another state in India.
The post How to Change Company Registered Office in India? appeared first on India Briefing News.
India may ease norms for importing high-end vehicles by removing mandatory restrictions on price and engine capacity, as well as local testing conditions.
The post Importing High-End Vehicles to be Made Easier in India appeared first on India Briefing News.
MCA has recently announced that public companies in India will not require government approval to pay top managers in excess of 11 percent of the net profit of the company.
The post No Government Approval Needed to Pay Top Managers in India: MCA appeared first on India Briefing News.
Delhi Land Pooling Policy will soon replace the existing policy of government land acquisition – unlocking large parcels of land for development and housing in the city.
The post Delhi Land Pooling Policy Approved by DDA: What is it and How does it Work? appeared first on India Briefing News.
Businesses in India can now claim GST refund using only one form GSTR 2A, as against submitting multiple invoices for the month. Read to know more about the types of GST refunds and the process for claiming GST refunds in India.
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The latest CBDT notification clarifies 40 percent tax on foreign companies even if the residency status of the company changes from non-resident to resident by virtue of its place of effective management (POEM).
The post India Resident Foreign Companies to Pay 40 Percent Tax: Latest POEM Guidelines appeared first on India Briefing News.
A brief comparison between the wholly foreign-owned enterprise (WFOE) model in China and wholly-owned subsidiary (WOS) model used by foreign investors in India.
The post Comparison of Chinese Foreign-Invested Enterprises and Indian Wholly-Owned Subsidiaries appeared first on India Briefing News.
India won key concessions at the RCEP Singapore Ministerial held on August 30-31, including an agreement to liberalize the services market and allow for bilateral negotiations with non-FTA partners.
The post RCEP Members Agree to Liberalize Services Market, Other Concessions for India appeared first on India Briefing News.
The EAEU and India are negotiating a free trade zone agreement to tap into each others markets, exchange technology know-how, and boost trade flows through liberalization.
The post EAEU-India Free Trade Zone: Initial negotiations eye improved access to new markets appeared first on India Briefing News.
The Sagarmala initiative by the Indian government to develop the country's port infrastructure will complement existing rail and road networks, thereby making coastal shipping more viable.
The post India’s Mega Port Development Project ‘Sagarmala’: An Explainer for Investors appeared first on India Briefing News.
Delhi is the most attractive state for investors, followed by Tamil Nadu and Gujarat, based on the NCAER's assessment of doing business in 21 Indian states.
The post Delhi, Tamil Nadu, Haryana Top Investment Destinations in India: NCAER Report 2018 appeared first on India Briefing News.
Maximalist positions on core issues threaten to derail RCEP negotiations. India seeks concessions on the movement of skilled professionals while member countries demand tariff relaxation on 92 percent of traded goods from India.
The post RCEP Negotiations and India’s Position on the Asia-Pacific Trade Pact appeared first on India Briefing News.
New limited liability partnership rules in India introduce new forms to obtain a DPIN as well as to notify of any changes in status quo.
The post New LLP Rules in India: Applying for a DPIN appeared first on India Briefing News.
India has signed multiple trade facilitation agreements with various countries and regional blocs, including FTAs (ASEAN), PTAs (MERCOSUR), CECAs (Singapore), and CEPAs (Korea).
The post India’s Free Trade Agreements appeared first on India Briefing News.
Employee services from the headquarters of a firm to its offices in other states will attract GST as it will be considered a taxable 'supply of service' under the CGST Act, as per a Karnataka AAR order.
The post GST on Inter-State Office Services: Karnataka AAR Makes Companies in India Nervous appeared first on India Briefing News.
Foreign investors entering into joint venture agreements with Indian partners should understand India's regulatory and tax landscape as well as perform key due diligence checks before incorporation or agreeing to an alliance or partnership.
The post Establishing a Joint Venture in India appeared first on India Briefing News.
Acquiring a Gumasta License is mandatory for doing any kind of business in the state of Maharashtra under the Shops and Establishment Act.
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The Minimum Wages (Delhi) Amendment Act came into effect in May 2018; it stipulates new minimum wage rates, digital record of employees, cashless payments, and harsher penalties for non-compliance.
The post Delhi’s Minimum Wage Law: What Employers Need to Know appeared first on India Briefing News.
Indian drug and medical device makers and exporters could enjoy greater market access in China after the country announced import tariff exemptions but concern over non-tariff barriers remains.
The post China Reduces Drug Tariffs, Indian Manufacturers Remain Skeptical over Market Access appeared first on India Briefing News.
The optimal digital HR management strategy can automate company processes, ensure they are data-driven, and respond to internal and external pressures while also transforming the workforce in the organization.
The post HR Management in the Digital Workplace: Tips for Employers in India appeared first on India Briefing News.
India and South Korea look to strengthen their bilateral trade and investment relations under CEPA and Make in India, with opportunities emerging in the infrastructure and manufacturing sectors.
The post India, South Korea Trade and Investment Ties: Focus on CEPA, Make in India appeared first on India Briefing News.
India allows SMEs and professionals to file their taxes under the presumptive taxation scheme if they meet certain qualifications.
The post India’s Presumptive Taxation Scheme: SMEs and Professionals Key Beneficiaries appeared first on India Briefing News.
How entrants like Patanjali threaten to unseat top FMCG firms in India using the 'Ayurveda' brand and what it means for the larger FMCG consumer base.
The post Selling Ayurveda in India’s FMCG Market: Matching Consumer Preferences for Natural, Organic Products appeared first on India Briefing News.
Any person in India, whose estimated tax liability is more than Rs 10,000 (US$145) in a financial year, after deducting TDS, must pay income tax in advance. Normally, for tax liability less than Rs 10,000 (US$145), the income tax for a financial year is paid in the assessment year (AY). Under the advance tax method,[.....]
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The 24-company Indian life insurance industry closed last month with new business of Rs 22,776.03 crore, up by 31.87 per cent over the prev...
