With businesses being conducted across the countries, organisations mobilise their human capital across the borders. Mobility of the work-force is a significant task involving planning from various perspectives. Further, in addition to the planning, various compliances as prescribed under the different laws also need to be complied with. Issues normally faced by multinationals in human resource mobility, multi-national organisations usually come across the following challenges on assignment of their expatriate employees across the globe:

• What laws to be complied with in the host country and how such laws will be complied with?
• What will be the cost to the company on account of employee mobilisation, how can such cost be optimised?
• What will be the tax implications on account of expatriate assignment both to the companies as well as the expatriates?
• Whether there will be any PE risks on employee assignment, including deciding on who will be the ‘economic employer’ and if yes, how these can be dealt with?
• Whether any exemptions under tax treaties be claimed?
• Does economic employer have to comply with social security contributions?

Our team of experts assist clients in mobilisation of its human resource, by developing unique solutions customised to the needs of the clients in an efficient and law compliant manner. We provide a broad spectrum of services for assistance in all necessary compliances for the employer as well as the expatriate employees. An illustrative list of our services is as follows:

Advisory

Planning and advising on employment for workers in India prior to the expatriate’s arrival in India; creation of multinational employers to ensure that employers and employees comply with Indian laws and good practices;
Employee entry from India as of the date of completion of the project;
Exposing BEPS and PE risks to foreign companies in India Foreign employees; The legality of the payment structure, employees’ expectations regarding the employees’ Building wage and the investment that employees will make to benefit from tax benefits are given below:
Structure employee products in the tax system to benefit both the employer and the selected employee and show the relevant tax structure required in taxation. Link to issuance of ESOP;
To provide information about exemptions/benefits that may be available under the Internal Revenue Code and/or Double Taxation Avoidance Treaties;
From the Indian Income Tax Perspective, provided information on foreign tax eligible workers credits and claiming these tax credits Documents required to do so

Immigration

• Assisting the companies in applying for the visas/ work permits of their employees;
• Obtaining registrations/ approvals from immigration authorities;

Compliance

Determining the place of residence of foreigners and demonstrating the feasibility of “binding” in terms of two places of residence (tax offices and security companies);
Calculation of monthly tax deductions and financial benefits from employees so that employers can increase their income throughout the year;
Submit tax returns to tax authorities and return social security documents to social security authorities; “Certificate not approved” when leaving India;
comply with other rules prescribed by various laws.
check plagiarism

Litigation

If the tax authorities have made changes to the declared income and the tax authorities select the declaration for audit; Appellate, Supreme Court, Supreme Court) control.