Cross-Border Transactions under Tax Laws & FEMA
Authors: Dr. G. Gokul Kishore & R. Subhashree
Edition: 5th Edition
Year: 2025 (As amended by Finance Act 2025)
Publisher: Taxmann
About the Book:
In an era of global trade, cross-border compliance is no longer optional—it's mission-critical. Cross-Border Transactions under Tax Laws & FEMA is the ultimate practitioner's guide for navigating the legal, tax, and regulatory framework governing international financial operations in India.
From transfer pricing to customs valuation, from FEMA rules to IGST implications—this book ties together every strand of legislation that impacts outbound and inbound business activity. Whether you're advising an MNC, managing corporate exports/imports, or dealing with international remittances and royalty structures, this book equips you with legal precision and operational clarity.
Key Features:
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One-stop reference for cross-border taxation under Income Tax, IGST, Customs Act & FEMA
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Expert discussion on Transfer Pricing, DTAA, PE, and tax residency rules
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Detailed insights on Customs Exemptions, Export Promotion Schemes (FTP 2023)
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Covers foreign tax credit, withholding obligations, FTS, and royalty taxation
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Includes dispute resolution frameworks for cross-border tax issues
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Practical compliance under RBI and FEMA guidelines
Ideal For:
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International Tax Consultants & Legal Advisors
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In-house Finance Teams of Export-Import Companies
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Transfer Pricing & Customs Professionals
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CA, CS, LLB aspirants with a focus on International Taxation
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MNCs and Startups operating across borders
If your business or practice touches international waters, this book is your life jacket.
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Caveat Legalis: Description based on available details—interpret with due diligence!