Cross-Border M&A Due Diligence in India: The FEMA, Tax, and Regulatory Checklist for Acquirers
Why Cross-Border M&A Due Diligence Is Different In a domestic Indian M&A transaction, due diligence focuses on financial performance, legal title, litigation risk, and commercial contracts. In a cross-border M&A transaction — where the target has foreign investors, overseas subsidiaries, cross-border service arrangements, or international employees — the due diligence scope expands significantly to cover […]
Cross-Border Compliance for Indian Family Offices: What Every Wealthy Family Must Review in 2026
What Is FEMA Compounding? FEMA compounding is a mechanism under Section 15 of the Foreign Exchange Management Act, 1999, that allows a person who has contravened FEMA provisions to settle the violation by paying a compounding fee to the Reserve Bank of India — without facing adjudication or prosecution. It is the primary tool for […]
Cross-Border Mergers Under Section 234 of the Companies Act: A Complete Guide for 2026
India’s Cross-Border Merger Framework Section 234 of the Companies Act, 2013 (read with Rule 25A of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016) enables two categories of cross-border merger: inbound mergers where a foreign company merges into an Indian company (with the Indian company as the survivor), and outbound mergers where an Indian company […]
DTAA — How Indian Companies Can Stop Overpaying Withholding Tax in 2026
Home India’s Double Taxation Avoidance Agreements cover 90+ countries. Learn how to correctly claim treaty benefits, avoid the Principal Purpose Test pitfall, and stop paying more withholding tax than your treaty requires. India’s DTAA Network — 90+ Treaties and Counting India has one of the world’s most extensive Double Taxation Avoidance Agreement (DTAA) networks, with […]