Examining Secondment of Employees through Taxation, Immigration Laws & Social Security Lens

Module Duration:
180 minutes (2 episodes of 90 minutes each)

Module Background:
Within the international tax domain, where the big ticket issues like transfer pricing, taxation of indirect transfers and taxation of software hog all the limelight (and justifiably so), the tax issues relating to cross-border secondment (or deputation as we often call it) of personnel to India rarely gets any attention. However, this issue refuses to get settled with any level of certainty so as to allow businesses to formulate and implement a set of policies that have a predictable tax outcome.

What shall the module cover?
Taxsutra in conjunction with premier law firm Lakshmikumaran & Sridharan (L&S) has unveiled a comprehensive a course on “Examining Secondment of Employees through Taxation, Immigration Laws & Social Security Lens”. Over the course of this unique module, Legal Stalwart Mr. V. Lakshmikumaran (Founder and Managing Partner, L&S) & Mr. S. Vasudevan (Partner) has elaborated key concepts, the need and possible structures vis-à-vis cross border secondment/deputation. The course has covered an array of topics which will includes:

1. Features of employment - Tests laid down by courts to differentiate contract of service and contract for service
2. Concept of dual employment – Opportunities and Risks
3. Major direct tax issues/controversies involving Secondment –Fee for technical services (FTS/FIS) v/s salary, PE and profit attribution, treatment of reimbursements, etc.
4. Short stay exemption under tax treaties and domestic law
5. Implications under Goods and Services Tax (GST)
6. Overview of the foreign exchange regulations/ compliances
7. Employment and immigration laws (including contractual requirements and social security contributions)