Inbound Investment Structuring

How a foreign investor enters India — the holding jurisdiction, the entity type, the instrument, and the financing — shapes the tax on profits and exit, the FEMA position, and the regulatory route. Getting the structure right at the outset avoids costly problems later.

The firm designs the inbound structure considering tax, FEMA, treaty, and anti-avoidance (GAAR/PPT) factors together — going beyond the FEMA compliance of FDI advisory to the structuring decision itself.

Inbound investment structuring covers, including:

• The holding jurisdiction and entry structure
• Entity type, instrument, and financing mix
• Tax efficiency on income and exit
• FEMA/FDI route, caps, and pricing
• Treaty access and GAAR/PPT robustness

1. 01

   Understand the investment

   Get the investor, the target, and the objectives clearly.

2. 02

   Design

   Model the structuring options across tax, FEMA, and treaty.

3. 03

   Recommend

   Advise the structure that is efficient and defensible.

4. 04

   Implement

   Set up the structure and the compliance.

PBT structures inbound investment to be efficient and to hold up.

• A structure that works across tax, FEMA, and treaty
• Efficiency on income and exit
• Robust against GAAR/PPT challenge
• Joined up with the FDI compliance
• Scope, deliverables, and fees agreed in writing up front

• How is this different from FDI advisory?

  FDI advisory focuses on the FEMA route and reporting; inbound structuring is the upstream design decision — the holding, entity, and financing — across tax, FEMA, and treaty.

• Do you consider anti-avoidance rules?

  Yes. We make sure the structure is commercially substantive and robust against GAAR and treaty PPT challenge.

• How long does it take?

  Designing a structure takes a few weeks; implementation follows the transaction timeline.