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EFS Consultants (India) Pvt. Ltd.EFS Consultants (India) Pvt. Ltd.(EFS)(EFS)
EFS PresentationEFS PresentationForeign Direct Investments FDI in IndiaForeign Direct Investments FDI in India
by Julie Rosenthal &by Julie Rosenthal &Bharat Readdy (Advocate)Bharat Readdy (Advocate)
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BENEFITS OF PLANNING WITH DTAABENEFITS OF PLANNING WITH DTAA
FDI IN INDIAFDI IN INDIA
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EFS Consultants provide :
Asset protection solutions and Wealth development services through -Incorporation of companies, trusts and private trust companies.
Incorporation in all profitable jurisdictions.
Registration of Aircraft and vessels.
Outstanding services with professional counsel.
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VITAL CHECKLIST WHILE CHOOSING A JURISDICTION VITAL CHECKLIST WHILE CHOOSING A JURISDICTION
FOR INVESTMENTFOR INVESTMENT Tax efficiency in repatriating fundsTax efficiency in repatriating funds
Absence of foreign exchange restrictions.Absence of foreign exchange restrictions.
Ease of establishing and operating entities in intermediate Ease of establishing and operating entities in intermediate countries.countries.
What is the applicable tax on capital gains, dividends and What is the applicable tax on capital gains, dividends and interest.interest.
Corporate regulations in the country of investment and any Corporate regulations in the country of investment and any other intermediate jurisdictions are equally relevant.other intermediate jurisdictions are equally relevant.
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Wide range of Wide range of concessionsconcessions to investors. to investors.No corporate taxesNo corporate taxes are levied for a period of 5 years for are levied for a period of 5 years for projects set up for domestic power generation and transmission, projects set up for domestic power generation and transmission, projects in Electric Hardware Technology Park Schemes.projects in Electric Hardware Technology Park Schemes.Complete Complete tax exemptiontax exemption on profits from export of goods. on profits from export of goods.Liberal depreciation allowancesLiberal depreciation allowancesFull or partial Full or partial exemption of foreign exchangeexemption of foreign exchange earnings on earnings on construction projects, hotel and tourism related services, construction projects, hotel and tourism related services, royalties, commission, etc.royalties, commission, etc.Deduction of capital research and development expenditures.Deduction of capital research and development expenditures.Easy repatriation of foreign exchange at the existing market Easy repatriation of foreign exchange at the existing market rates.rates.
BENEFITS OF INVESTING IN INDIABENEFITS OF INVESTING IN INDIA
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Share of Foreign Direct Investment in IndiaShare of Foreign Direct Investment in India
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Source: DIPP (Department of Industrial Policy & Promotion, Ministry of Commerce & Industry, India)
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INCORPORATION IN MAURITIUSINCORPORATION IN MAURITIUS
Advantages of Mauritius incorporation:Advantages of Mauritius incorporation:No tax on the capital gains from sale of shares in Indian No tax on the capital gains from sale of shares in Indian companies.companies.No tax on dividends if Mauritian entity owns more than 5% No tax on dividends if Mauritian entity owns more than 5% of ownership.of ownership.If ownership is less than 5% it is possible to reduce 3% If ownership is less than 5% it is possible to reduce 3% Mauritius income tax to Zero.Mauritius income tax to Zero.Save approximately 10.5 percent to 42 percent tax on Save approximately 10.5 percent to 42 percent tax on capital gains from the sale of shares.capital gains from the sale of shares.Easy repatriation of funds and profits.Easy repatriation of funds and profits.
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INCORPORATION IN CYPRUSINCORPORATION IN CYPRUS
Mitigation of holding company tax to 15% from 35%.Mitigation of holding company tax to 15% from 35%.No tax on Capital gains in Cyprus.No tax on Capital gains in Cyprus.Tax on interest could be as low as 10% in Cyprus which can be Tax on interest could be as low as 10% in Cyprus which can be further limited to the net interest margin ultimately retained by the further limited to the net interest margin ultimately retained by the Cyprus resident company.Cyprus resident company.Complete tax exemption on dividends received from foreign Complete tax exemption on dividends received from foreign investments.investments.
Easy repatriation of funds and profits due to unrestricted and control Easy repatriation of funds and profits due to unrestricted and control
free exchange policiesfree exchange policies
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Incorporation in SingaporeIncorporation in Singapore
Singapore tax resident is not subject to Indian taxes on Singapore tax resident is not subject to Indian taxes on capital gains derived from the sale of shares in an Indian capital gains derived from the sale of shares in an Indian company.company.
Interest payments on fully convertible debentures paid to Interest payments on fully convertible debentures paid to Singapore tax residents incur a 15 percent tax rate.Singapore tax residents incur a 15 percent tax rate.
Exemption of tax on Dividends under certain conditions.Exemption of tax on Dividends under certain conditions.
No tax on capital gains if they are not from trading No tax on capital gains if they are not from trading activities.activities.
International financial center with world-class business International financial center with world-class business advisory services. advisory services.
In terms of establishing business entities, Singapore is In terms of establishing business entities, Singapore is more attractive than Mauritius and Cyprus.more attractive than Mauritius and Cyprus.
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COMPARATIVE ANALYSISCOMPARATIVE ANALYSIS
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THANK YOUTHANK YOU© EFS Consultants (India) Pvt. Ltd. www.efs-consultants.com