One of key facilitators of globalization is the mobility of personnel across geographies. With rapid growth of an Indian economy over several years, there has been a steady influx of expatriates into India. 
Understanding income tax matters like determination of residential status, taxation of foreign sourced income, claiming foreign tax credit, tax equalization process, equity incentive taxation, payment of social security contributions, etc. can be quite complex for an expatriate. Keeping in mind the interest of the readers, an earnest effort has been made in introducing and explaining the complex subject in a simplified manner.

The book is divided into two parts and fifteen chapters. In the first part, the authors have discussed the provisions governing the residential status, incidence of tax in India, typical issues faced by employer, social security regulations, exchange control regulations and immigration requirements from the perspective of inbound expatriate. The second part focuses on key aspects pertaining to taxation of an Indian employee sent outside Indian like rules for residency and taxability of salary income

Key Features:-

  • Tax Issues for Expatriates and Employers
  • Incorporating relevant proposals of Finance (No.2) Bill, 2014
  • Income Tax Compliances, Important Case Laws
  • International Workers and Social Security Agreements
  • Exchange Control Regulations
  • Employment Visa/Business Visa Guidelines

More Details about Expatriate Taxation Decoding the Complexity

General Information  
Author(s)CA Amit Maheshwari ` CA Sumit Gupta
PublisherCCH India
Publish YearJanuary 2014