Expatriates

Expatriate means a person temporarily or permanently residing in a country or culture other then that of a person upbringing or residence. When expatriate move abroad they change at least residential status.

Appointment of foreign national becomes necessary in joint ventures and subsidiaries that are owned 100% by parent foreign/parent entity. Such appointment could be driven by factors like protecting trade and technology secrets for strategic reason. The appointment of such foreign nationals is comparable to their salaries drawn abroad and as such quite high for the Indian employer employing the foreign nationals-both employment and compensation- require careful thought of registration.

» DEFINITION OF EXPATRIATE UNDER EXCHANGE CONTROL LAW

» DEFINITION OF NOT PERMANENTLY RESIDENT UNDER EXCHANGE CONTROL LAW

» IS THERE ANY RESTRICTION ON EMPLOYMENT OF FOREIGN NATIONALS

» WHAT IS RESIDENTIAL STATUS OF EXPATRIATES IN INDIA

» WHAT ARE SPECIAL PROVISIONS RELATED TO FOREIGN NATIONALS UNDER INCOME TAX LAW

» HOW DOES DOUBLE TAXATION AVOIDANCE TREATY EFFECTS EXPATRIATES

» REMITTANCE FACILITY FOR EXPATRIATE EMPLOYEES

» WHAT ARE THE RULES FOR REMITTANCE TO NON RESIDENCE DIRECTORS

» HOW THE INCOME EARNED BY EXPATRIATE EMPLOYEE IN INDIA IS TAXABLE IN INDIA

» IS PAN APPLICABLE TO EXPATRIATE EMPLOYEES, IF YES HOW IT CAN BE OBTAINED

» WHAT TYPE OF VISA AN EXPATRIATE WOULD REQUIRE FOR BEING IN INDIA

» WHAT IS A REGIONAL REGISTRATION AND HOW IT CAN BE COMPLIED

» IS EXPATRIATE REQUIRE TO FILE RETURN IN INDIA

» DOES HE REQUIRE INCOME TAX CLEARANCE CERTIFICATE BEFORE DEPARTING FROM INDIA

» WHETHER WITHHOLDING TAX IS APPLICABLE TO EXPATRIATES FOR SALARIES EARNED IN INDIA

» IS WITHHOLDING TAX IS APPLICABLE FOR PAYMENT RECEIVED BY EXPATRIATE ABROAD AND IF YES HOW THE FOREIGN EMPLOYER CAN ENSURE COMPLIANCE

» IS EXPATRIATE IS LIABLE TO PAY TAX ON SALARY RECEIVED BY HIM ABROAD