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Expatriate Taxation (Global Mobility)

Overview

Moving people across borders creates tax, payroll, and regulatory complexity. We make it simple.
ND Savla & Associates provides end-to-end expatriate taxation and global mobility support for companies, inbound/ outbound assignees, and remote employees. We align Indian tax law, DTAA relief, and employer compliance so no one is exposed to surprise liabilities or penalties.

Expatriate Taxation Services

1) Assignment Planning & Structuring

  • Pre-assignment tax briefings and cost projections

  • Choice of assignment model: secondment, local hire, shadow payroll, split payroll

  • Tax equalisation/ protection policy design

2) Indian Income Tax Compliance (Inbound/Outbound)

  • Return filing for residents, RNORs, and NRIs

  • Computation of salary, equity awards, perquisites, ESOP/RSU gains

  • Advance tax, relief u/s 89/90/91, foreign tax credit (FTC)

3) Social Security & PF (International Workers)

  • EPF coverage for international workers

  • Totalisation agreements (SSA) review and documentation

  • Withdrawal/ continuance advisory

4) Payroll & Withholding (TDS)

  • Shadow payroll/split payroll setup

  • Section 192 TDS workings, year-end true-up, Form 16/12BA

  • Gross-up calculations and hypothetical tax management

5) DTAA & Residency

  • Residential status (R/RNOR/NRI) determination

  • Permanent Establishment (PE) risk checks for employers

  • Treaty analysis: dependent personal services, directors’ fees, ESOP, pensions

6) Foreign Income, FTC & Disclosure

  • Schedule FA/FSI/TR filing, foreign asset reporting

  • FTC eligibility and Form 67 filing

  • Bank/ brokerage/ equity compensation reconciliations

7) Departure/Arrival Services

  • Exit tax clearance (where applicable), PAN/Aadhaar guidance

  • De-registration/ re-registration steps, change in residency year

  • Relocation allowances and per diem taxability

8) Representation & Queries

  • Support for notices, assessments, rectifications

  • Liaison with payroll providers and relocation partners

Why ND Savla & Associates

  • Global perspective, Indian depth: Practical solutions that work in both jurisdictions.

  • Employer + employee coverage: We handle corporate obligations and individual filings together.

  • Policy to payroll to return: One team for planning, TDS, and personal tax—no gaps.

  • Data-secure process: Confidential handling of compensation and mobility data.

Who We Serve

  • Indian companies deputing staff abroad

  • MNCs seconding employees into India

  • Global remote workers with India tax touchpoints

  • CXOs, project specialists, and short-term assignees

  • Founders with cross-border ESOP/RSU income

Engagement Process

  1. Discovery – roles, locations, payroll model, timelines

  2. Plan – residency, DTAA position, TDS approach, policy notes

  3. Implement – payroll setup, documentation, briefings

  4. Comply – returns, Form 67, Schedule FA/FSI, year-end true-ups

  5. Support – notices, audits, renewals, exits/arrivals