# Cross-Border & Multi-Jurisdiction Advisory Outbound and inbound investment, FEMA, transfer pricing, and reporting across jurisdictions. International structures designed for the tax officer who will read them years from now. Every border a business crosses adds another tax regime, another exchange control regime, and a regulator who will read the structure years later without any of the context in which it was designed. We advise Indian groups going abroad, and international groups operating in India, on the decisions that are expensive to undo: where to incorporate, how to fund the entity and bring cash home, how to price intercompany flows, and how to stay compliant under FEMA and the overseas investment rules. Where another jurisdiction needs local sign-off, we brief and coordinate independent advisers there and stay accountable for the design as a whole. ## How we help clients ### Outbound structuring Where to incorporate, how to fund it, and how cash comes home, for a first foreign subsidiary or a fifth. Overseas investment reporting goes through the authorised dealer bank. - Overseas investment - Annual performance report ### India entry for foreign groups Choosing between a subsidiary, branch, liaison office, or LLP; FDI conditions; capitalisation; and the tax, payroll, and compliance set-up that follows. - FDI - India entry ### FEMA compliance and compounding Health checks on export and import realisation, advances, and set-offs; regularising older gaps; and compounding applications prepared with complete records. - FEMA - EDPMS - Compounding ### Transfer pricing Intercompany pricing policies, benchmarking, and documentation for services, royalties, financing, and distribution, kept current rather than rebuilt every year. - Transfer pricing - Master file ### Treaty and residence analysis Withholding tax positions, treaty eligibility, place of effective management risk, and permanent establishment exposure in both directions. - Tax treaties - POEM - Permanent establishment ### Multi-GAAP reporting IFRS and US GAAP reporting packs for foreign parents, and IFRS or Ind AS reporting for Indian parents with subsidiaries abroad. - IFRS - US GAAP - Group reporting ## When clients call us ### A customer wants a local contracting entity Commercial urgency is about to decide a structure that will last ten years. ### The bank has flagged unrealised exports Export entries have aged, and new transactions are starting to attract questions. ### A founder is moving abroad Personal residence, control of the company, and its place of effective management are about to move together. ### Intercompany charges have never been priced Services, recharges, or loans between group entities have no benchmark and no agreement behind them. ### A foreign group is entering India The parent needs an entity, a bank account, payroll, and compliance within weeks, and a structure it will not have to unwind. ### Profits are trapped in a subsidiary Cash sits abroad, and every route home carries tax or regulatory friction. ## Our approach ### Structures follow the substance They are built around where people, decisions, and customers actually are. A treaty benefit without substance is a dispute waiting to happen. ### Every arrow annotated Each flow is mapped to its legal instrument, its tax treatment at both ends, and the approval or report it triggers. ### The regulatory calendar comes with the design Reporting deadlines under FEMA and the overseas investment rules are delivered alongside the structure. ### One accountable adviser When foreign counsel is needed, we brief and coordinate them, so the client gets a single joined-up answer. ## Examples of our work [All client impact](https://soniassociates.in/case-studies) Technology · Financial Reporting ### [Rebuilding an expected credit loss model for a listed IT services company with US$855 million in receivables](https://soniassociates.in/case-ecl-model-listed-it-services) US$855mn Gross trade receivables covered by the model Private Wealth · Structuring & Tax ### [A multi-year tax plan for a promoter with income across securities, alternative funds, and foreign assets](https://soniassociates.in/case-hni-multi-year-tax-plan) ₹50mn Tax exemptions structured within a single financial year, about US$550,000 ## Featured insights [More insights](https://soniassociates.in/insights?topic=cross-border) Article ### [The first foreign subsidiary: decisions that are expensive to reverse](https://soniassociates.in/insight-first-foreign-subsidiary) May 13, 2026 · 10 min read Article ### [FEMA for exporters: realisation, advances, and set-offs](https://soniassociates.in/insight-fema-exporters) May 27, 2026 · 9 min read Perspective ### [The Income-tax Act, 2025: a new vocabulary, and the documents still written in the old one](https://soniassociates.in/insight-income-tax-act-2025) September 9, 2026 · 11 min read ## Related ### [Technology & AI](https://soniassociates.in/tech-and-ai) Monthly monitoring that matches export invoices, bank realisations, and EDPMS status and flags entries as they age, and transfer pricing benchmarks refreshed from databases each year instead of rebuilt by hand. ### [Audit-readiness diagnostic](https://soniassociates.in/audit-readiness-diagnostic) Fifteen statements, about four minutes, and a scored view of where your audit exposure is concentrated. ### [The Brief](https://soniassociates.in/subscribe) Our fortnightly read on reporting, tax, and structure for CFOs, controllers, and founders. [![Aditya Soni](https://soniassociates.in/assets/img/aditya-soni.jpg)](https://soniassociates.in/aditya-soni) ### [Aditya Soni](https://soniassociates.in/aditya-soni) Founding Partner, Pune Leads the firm’s work in cross-border advisory. Advises companies and families on financial reporting, audit readiness, group structure, and tax. Previously in the Assurance practice of Ernst & Young in Pune. [Full profile](https://soniassociates.in/aditya-soni) [LinkedIn](https://www.linkedin.com/in/in-aditya/) Industries [Technology & IT Services · SaaS, IT services, and global capability centres dealing with revenue, equity, and cross-border complexity.](https://soniassociates.in/industry-technology) [Manufacturing & Industrials · Inventory, fixed assets, working capital, and multi-entity groups with tender and export exposure.](https://soniassociates.in/industry-manufacturing) [Family Enterprises & Private Wealth · Promoter groups, family offices, and individuals planning for control, succession, and liquidity.](https://soniassociates.in/industry-family-enterprises) Other capabilities [Financial Reporting & Technical Accounting](https://soniassociates.in/service-financial-reporting) [Audit, Assurance & Transaction Support](https://soniassociates.in/service-audit) [Finance Function Transformation](https://soniassociates.in/service-finance-transformation) [Corporate Structuring & Tax](https://soniassociates.in/service-corporate-structuring) ## Talk to our Cross-Border Advisory practice Tell us what you are working on. A first conversation carries no obligation, and confidentiality applies from the first email. [Contact us](https://soniassociates.in/contact?topic=cross-border) [LinkedIn](https://www.linkedin.com/in/in-aditya/) --- Soni Aditya & Associates, Chartered Accountants. Office No 502, Unit 507, 5th Floor, 45 Baner Street, Baner, Pune, Maharashtra 411045, India. aditya@soniassociates.in · +91 93400 75288 · https://soniassociates.in/contact This website is published for general information, in keeping with the guidelines of the Institute of Chartered Accountants of India on members’ websites. It does not advertise or solicit work, and nothing on it is professional advice. Publications reflect the law and standards at the date they were written, so please take advice on your own facts before acting. Client engagements described here are anonymised. Site index for agents: https://soniassociates.in/llms.txt Canonical page: https://soniassociates.in/service-cross-border