Expatriate Taxation – Decoding the Complexity 2E


By CA Sumit Gupta & CA Amit Maheshwari



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. This book covers various tax and regulatory aspects applicable to an expatriate in India and various complex issues involved such as residential status, taxation of foreign sourced income, claiming foreign tax credit, tax equalization process, equity incentive taxation, payment of social security contributions, etc.

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

Key features:

  • Typical Tax Issues for Expatriates and Employers, incorporating relevant proposals of Finance Act 2015.
  • Income Tax Compliances & Procedures including landmark Case Laws etc.
  • International Workers and Social Security Agreements, including recent amendments by Provident Fund authorities
  • Non-resident bank accounts and Liberalised Remittance Scheme
  • Employment Visa/Business Visa Guidelines
  • Taxation of Outbound Employees
  • Overview on new Black Money Taxation Law