India has emerged as one of the most attractive destinations for foreign entrepreneurs and investors looking to establish their business presence. With its rapidly growing economy, favorable government policies, and massive consumer market, foreign nationals starting business in India find unprecedented opportunities across sectors. However, navigating the complex legal framework requires expert guidance from experienced professionals.
At Startup Solicitors LLP, recognized as the best law firm in Jaipur and one of the top law firms in Rajasthan, we have successfully guided hundreds of foreign entrepreneurs through the intricate process of business establishment in India. Our leading legal experts understand the unique challenges faced by international investors and provide comprehensive solutions tailored to your specific needs.
This comprehensive guide will walk you through every legal aspect of starting your business in India as a foreign national, ensuring complete compliance and smooth operations from day one.
What is Foreign Investment and Business Establishment in India?
Foreign nationals starting business in India refers to the process where non-resident individuals or entities establish commercial operations within Indian territory. This can take various forms including wholly-owned subsidiaries, joint ventures, limited liability partnerships, or branch offices.
The Indian government has progressively liberalized foreign investment norms under the Foreign Direct Investment (FDI) policy. Most sectors now allow 100% foreign ownership through the automatic route, eliminating the need for prior government approval. However, certain sensitive sectors like defense, broadcasting, and print media have specific restrictions and require government clearance.
Understanding the legal structure is crucial for foreign nationals starting business in India. The choice between a Private Limited Company, Limited Liability Partnership (LLP), or branch office depends on factors like investment amount, business model, tax implications, and operational flexibility.
As trusted law advisors with extensive experience in foreign investment matters, we at Startup Solicitors LLP help international entrepreneurs choose the most appropriate business structure. Our team stays updated with the latest regulatory changes to ensure your business foundation is legally sound.
The Reserve Bank of India (RBI) and the Ministry of Commerce and Industry are the primary regulatory bodies overseeing foreign investment. The Foreign Exchange Management Act (FEMA) governs all cross-border transactions and foreign ownership regulations.
Foreign nationals must also understand the difference between FDI (Foreign Direct Investment) and FPI (Foreign Portfolio Investment). FDI involves direct investment in business operations, while FPI relates to investment in securities without significant management control.
Why Choose Startup Solicitors LLP – Jaipur’s Top Law Firm for Foreign Business Setup
When foreign nationals starting business in India seek legal assistance, choosing the right law firm becomes critical for long-term success. Startup Solicitors LLP stands out as the best law firm in Jaipur for several compelling reasons.
Specialized Expertise in Foreign Investment
Our leading legal experts have handled over 500 foreign investment cases, providing us with deep insights into international business regulations. We understand the nuances of FEMA compliance, RBI guidelines, and cross-border taxation that many general practice firms overlook.
End-to-End Legal Solutions
As the top law firm in Rajasthan for foreign business matters, we offer comprehensive services from initial consultation to post-establishment compliance. Our services include entity selection, documentation, registration, taxation planning, employment visa assistance, and ongoing regulatory compliance.
Transparent and Cost-Effective
Unlike many firms that surprise clients with hidden charges, we maintain complete transparency in our fee structure. Our competitive pricing makes us accessible to startups while delivering the expertise of a premium firm.
Personalized Attention
Every foreign entrepreneur receives dedicated attention from our senior partners. We don’t believe in one-size-fits-all solutions. Your business goals, investment capacity, and industry-specific requirements shape our legal strategy.
Strong Government and Regulatory Network
Our established relationships with government departments, RBI offices, and regulatory authorities expedite approvals and clearances. This network advantage saves valuable time for foreign nationals starting business in India.
Multilingual Support
Understanding the importance of clear communication, our team provides consultations in multiple languages including English, Hindi, and through interpreters for other languages, ensuring foreign nationals fully comprehend every legal aspect.
Post-Setup Ongoing Support
Our relationship doesn’t end with business registration. We provide continuous legal support for compliance, contract negotiations, intellectual property protection, and dispute resolution as your trusted law advisors.
Step-by-Step Legal Process for Foreign Nationals Starting Business in India
Successfully establishing a business in India requires following a systematic approach. Here’s a detailed roadmap prepared by our leading legal experts at Startup Solicitors LLP.
Step 1: Select the Appropriate Business Structure
Foreign nationals starting business in India must first choose from these primary structures:
- Private Limited Company: Most popular choice offering limited liability, 100% foreign ownership in most sectors, and separate legal entity status.
- Limited Liability Partnership (LLP): Suitable for professional services with flexibility and lower compliance requirements.
- Branch Office: For companies already established abroad wanting to establish presence for specific activities.
- Liaison Office: For representative activities without revenue generation.
- Project Office: For executing specific projects with defined timelines.
Our top law firm in Rajasthan helps analyze your business objectives to recommend the optimal structure.
Step 2: Obtain Director Identification Number (DIN) and Digital Signature Certificate (DSC)
Every director of an Indian company must obtain a DIN from the Ministry of Corporate Affairs (MCA). Foreign nationals need to provide valid passport copies, address proof, and photographs.
A Digital Signature Certificate is required for filing electronic documents with government authorities. We facilitate the entire process ensuring accurate documentation.
Step 3: Company Name Reservation
The proposed company name must be unique and comply with naming guidelines. We conduct comprehensive name searches and reserve your preferred name through the RUN (Reserve Unique Name) facility on the MCA portal.
Step 4: Draft Memorandum and Articles of Association
These constitutional documents define your company’s objectives, operational rules, and governance structure. Our experienced drafting team ensures these documents align with your business vision while meeting legal requirements.
Step 5: Company Registration with MCA
We prepare and file the SPICe+ form (Simplified Proforma for Incorporating Company Electronically) along with all supporting documents. This integrated form covers multiple registrations including PAN, TAN, and GSTIN.
Foreign nationals starting business in India can expect company incorporation within 7-10 working days when working with Startup Solicitors LLP, the best law firm in Jaipur for efficient processing.
Step 6: PAN and TAN Registration
Permanent Account Number (PAN) is mandatory for all tax-related transactions. Tax Deduction and Collection Account Number (TAN) is required if your company will deduct tax at source. Both are now integrated into the SPICe+ process.
Step 7: GST Registration
Goods and Services Tax registration is mandatory if your turnover exceeds specified thresholds or for interstate transactions. Our team handles the entire registration process including document verification and portal filing.
Step 8: Open Bank Account
Foreign nationals need to open a current account in the company’s name. We provide introduction letters and assist with documentation required by banks. NRI accounts may need to be converted to resident accounts if the foreign national relocates to India.
Step 9: Foreign Investment Compliance and RBI Reporting
All foreign investments must be reported to the Reserve Bank of India through specific forms:
- FC-GPR (Foreign Currency – Gross Provisional Return): Within 30 days of allotment of shares.
- Annual Return on Foreign Liabilities and Assets (FLA): Annual reporting of foreign investment and overseas assets.
Non-compliance attracts significant penalties. Our trusted law advisors ensure timely and accurate RBI reporting.
Step 10: Employment Visa and Work Permits
Foreign nationals who wish to work in their Indian company need appropriate employment visas. We coordinate with immigration consultants and prepare necessary documentation including board resolutions, employment contracts, and qualification certificates.
Step 11: Sector-Specific Licenses and Registrations
Depending on your business activity, you may need additional licenses such as:
- Import-Export Code (IEC) for trading businesses
- FSSAI license for food businesses
- Drug license for pharmaceuticals
- Professional tax registration
- Shop and establishment license
Our comprehensive services as the top law firm in Rajasthan cover all sector-specific regulatory requirements.
Key Legal Insights and Benefits for Foreign Investors
Understanding the legal landscape provides foreign nationals starting business in India with strategic advantages. Here are crucial insights from our leading legal experts.
FDI Policy Advantages
India’s liberalized FDI regime allows 100% foreign ownership in most sectors through the automatic route. Key sectors include:
- Manufacturing (100% automatic)
- E-commerce marketplace (100% automatic)
- Renewable energy (100% automatic)
- Civil aviation (100% automatic)
- Single-brand retail (100% automatic subject to conditions)
- Pharmaceuticals (100% automatic for greenfield projects)
This openness makes India one of the easiest destinations for foreign nationals starting business in India compared to many Asian countries.
Tax Benefits and Incentives
The Indian government offers numerous tax incentives to encourage foreign investment:
- Startup India Initiative: Tax holidays for eligible startups for three consecutive years.
- Make in India: Manufacturing incentives including capital subsidies and tax benefits.
- Production Linked Incentive (PLI) Schemes: Sector-specific incentives for manufacturing.
- SEZ Benefits: Special Economic Zones offer tax exemptions and duty-free imports.
Our tax planning services at Startup Solicitors LLP help optimize your tax liability legally.
Intellectual Property Protection
India provides robust intellectual property protection through comprehensive trademark, patent, and copyright laws. Foreign nationals starting business in India should prioritize IP registration to protect their innovations and brand identity.
We offer integrated IP services including trademark searches, applications, prosecution, and enforcement as the best law firm in Jaipur for intellectual property matters.
Double Taxation Avoidance Agreements (DTAA)
India has signed DTAA treaties with over 90 countries to prevent double taxation on the same income. Understanding these treaties is crucial for tax planning.
Our international taxation experts analyze applicable DTAA provisions to structure investments optimally, ensuring you benefit from reduced withholding tax rates and tax credits.
Repatriation of Profits and Capital
Foreign investors enjoy complete freedom to repatriate profits, dividends, and capital subject to payment of applicable taxes. This liquidity makes India attractive for foreign nationals starting business in India.
Proper documentation and compliance with FEMA regulations ensure smooth repatriation. Our team handles all regulatory filings to facilitate hassle-free fund transfers.
Labor Law Compliance
India has comprehensive labor laws covering minimum wages, working conditions, social security, and employee benefits. Foreign nationals must understand:
- Provident Fund and ESI compliance for eligible employees
- Bonus and gratuity provisions
- Industrial Disputes Act requirements
- Contract labor regulations
Our trusted law advisors provide complete HR compliance support to avoid legal complications.
Access to India’s Massive Market
With over 1.4 billion consumers and a rapidly growing middle class, India offers unprecedented market opportunities. Foreign nationals starting business in India gain access to:
- High-growth sectors like technology, healthcare, and consumer goods
- Government procurement opportunities
- Export hub advantages for global markets
- Skilled and cost-effective workforce
Common Mistakes and Challenges Faced by Foreign Entrepreneurs
Despite India’s business-friendly environment, foreign nationals starting business in India often encounter pitfalls that can be avoided with proper guidance from the best law firm in Jaipur.
Inadequate Due Diligence
Many foreign investors rush into partnerships or acquisitions without thorough legal and financial due diligence. This can lead to:
- Hidden liabilities and pending litigation
- Regulatory non-compliance issues
- Intellectual property disputes
- Partnership conflicts
Startup Solicitors LLP conducts comprehensive due diligence to protect your interests before any investment commitment.
Incorrect Business Structure Selection
Choosing the wrong entity type creates long-term complications. For instance:
- Branch offices have limited operational scope and higher scrutiny
- LLPs face restrictions in raising equity funding
- Sole proprietorships offer no liability protection
Our consultative approach as the top law firm in Rajasthan ensures your structure aligns with growth plans and regulatory requirements.
FEMA Compliance Failures
Foreign Exchange Management Act violations attract severe penalties including imprisonment. Common mistakes include:
- Delayed or incorrect RBI reporting
- Unauthorized sectoral investments
- Improper fund transfers
- Violating pricing guidelines for share transactions
Our proactive compliance management prevents such violations through timely filings and regular audits.
Underestimating Compliance Requirements
Many foreign nationals assume India’s compliance is straightforward, only to discover complex requirements:
- Annual general meetings and board meetings
- Quarterly compliance filings with MCA
- GST returns (monthly/quarterly)
- TDS returns and income tax filings
- RBI annual returns
Our ongoing compliance services ensure you never miss critical deadlines.
Visa and Immigration Issues
Employment visa rejections or delays can disrupt business operations. Common problems include:
- Insufficient supporting documentation
- Not meeting qualification requirements
- Delayed visa conversions
- Non-compliance with visa conditions
Working with experienced leading legal experts who coordinate with immigration specialists ensures smooth visa processing.
Intellectual Property Vulnerabilities
Failing to secure trademarks and patents before market entry exposes businesses to:
- Brand impersonation and counterfeiting
- Loss of exclusive rights
- Costly litigation
- Market reputation damage
We recommend IP registration as a priority step for all foreign nationals starting business in India.
Cultural and Language Barriers
Misunderstandings arising from cultural differences and language barriers can impact:
- Contract negotiations
- Employee relations
- Government interactions
- Customer communications
Our multilingual team bridges these gaps, providing culturally sensitive legal advice as your trusted law advisors.
Tax Planning Negligence
Poor tax planning results in excessive tax burdens and cash flow problems. Key mistakes include:
- Not utilizing DTAA benefits
- Incorrect classification of income
- Missing tax-saving opportunities
- Transfer pricing violations in related party transactions
Our integrated tax and legal services optimize your tax position within the legal framework.
Expert Tips from Our Legal Team at Startup Solicitors LLP
Based on our extensive experience as the best law firm in Jaipur for foreign investment matters, here are invaluable insights for foreign nationals starting business in India.
Tip 1: Start with Comprehensive Legal Consultation
Before making any investment commitment, engage with experienced legal advisors who understand both Indian law and international business practices. A thorough consultation identifies potential issues and opportunities early.
At Startup Solicitors LLP, we offer detailed consultation sessions where we analyze your business model, investment plans, and regulatory requirements to create a customized roadmap.
Tip 2: Prioritize Compliance from Day One
Building a compliance-first culture from inception prevents future problems. Invest in proper accounting systems, legal compliance software, and professional services.
Our compliance audit services help maintain impeccable records and timely filings as expected from the top law firm in Rajasthan.
Tip 3: Understand Sectoral Regulations
Each business sector has unique regulatory requirements. Foreign nationals starting business in India should thoroughly research sector-specific licenses, operational restrictions, and compliance obligations.
Our sector-specialized legal teams provide industry-specific guidance covering manufacturing, technology, healthcare, retail, hospitality, and other sectors.
Tip 4: Structure Agreements Carefully
All commercial agreements including partnership deeds, shareholder agreements, employment contracts, and vendor agreements should be professionally drafted with dispute resolution mechanisms.
Our contract drafting services protect your interests while maintaining business relationships through balanced and enforceable agreements.
Tip 5: Plan for Tax Efficiency
Structuring investments with tax efficiency in mind creates significant cost advantages. Consider:
- Optimal holding structures utilizing DTAA benefits
- Incentive-eligible sectors and locations
- Tax-efficient profit repatriation strategies
- Transfer pricing compliance for related party transactions
Our integrated legal and tax advisory services as leading legal experts ensure comprehensive tax planning.
Tip 6: Protect Your Intellectual Property
File trademark and patent applications immediately upon business conceptualization. Waiting until market launch risks losing rights to competitors or squatters.
We offer fast-track IP registration services ensuring your brand and innovations receive legal protection before market entry.
Tip 7: Build Strong Banking Relationships
Establishing good banking relationships facilitates smoother operations including foreign remittances, credit facilities, and payment processing. Maintain transparent financial records and regular communication with your bank.
Our introduction services and documentation support help foreign nationals starting business in India open accounts with leading banks smoothly.
Tip 8: Consider Dispute Resolution Mechanisms
India’s judicial system, while robust, can be time-consuming. Including arbitration clauses in contracts provides faster dispute resolution. International arbitration clauses are enforceable in India.
Our litigation and arbitration team provides both preventive legal advice and aggressive representation when disputes arise.
Tip 9: Stay Updated on Policy Changes
India’s regulatory landscape evolves continuously. Budget announcements, RBI circulars, and policy notifications can significantly impact your business.
Clients of Startup Solicitors LLP, the best law firm in Jaipur, receive regular updates on regulatory changes affecting their businesses through our legal advisory bulletins.
Tip 10: Invest in Local Expertise
While maintaining your global perspective, invest in local legal, accounting, and operational expertise. Understanding ground realities, business culture, and informal practices makes a significant difference.
Our team combines international standards with local expertise, providing the perfect balance for foreign nationals starting business in India.
Regulatory Authorities and Important Contacts
Understanding the regulatory ecosystem helps foreign nationals starting business in India navigate approvals efficiently. Here are key authorities:
Ministry of Corporate Affairs (MCA)
Governs company incorporation, compliance, and corporate governance. All company filings are made through the MCA portal (www.mca.gov.in).
Reserve Bank of India (RBI)
Regulates foreign exchange, foreign investment reporting, and cross-border transactions. Foreign nationals must comply with RBI guidelines for investments and fund transfers (www.rbi.org.in).
Department for Promotion of Industry and Internal Trade (DPIIT)
Oversees the FDI policy, Startup India initiative, and industrial licenses for restricted sectors (www.dpiit.gov.in).
Goods and Services Tax Network (GSTN)
Manages GST registration and returns filing through its portal (www.gst.gov.in).
Ministry of External Affairs
Processes visa applications and provides guidelines for foreign nationals working in India (www.mea.gov.in).
Income Tax Department
Handles all direct taxation matters including PAN allotment and income tax compliance (www.incometax.gov.in).
As your trusted law advisors, we coordinate with all these authorities on your behalf, ensuring smooth processing and compliance.
Post-Establishment Compliance Calendar
Foreign nationals starting business in India must adhere to ongoing compliance requirements. Here’s a simplified annual compliance calendar:
Monthly Obligations
- GST returns (GSTR-1 and GSTR-3B)
- TDS payment and challan-cum-statement filing
- ESI and PF contributions
Quarterly Obligations
- TDS return filing (except Q4)
- GST reconciliation statements
- Board meetings for listed companies
Annual Obligations
- Annual General Meeting (within 6 months of financial year-end)
- Annual financial statements and audit
- Annual return filing with MCA (Form MGT-7)
- Income tax return filing
- RBI annual return on foreign liabilities (FLA)
- Directors’ report and compliance certificates
- Professional tax returns
Our compliance management services as the top law firm in Rajasthan ensure you never miss critical deadlines through automated reminders and professional filing services.
Recent Policy Updates Affecting Foreign Investment (2024-2025)
The Indian government continues refining its foreign investment policies to attract more foreign nationals starting business in India. Recent significant changes include:
Liberalization of FDI in Key Sectors
The government has relaxed foreign investment limits in insurance (now 74%), defense (74% automatic route), and space sectors, creating new opportunities.
Simplified Compliance Framework
The Ministry of Corporate Affairs has introduced several measures to reduce compliance burden including:
- Increased thresholds for small companies
- Simplified forms and reduced filings
- Extended due dates for specific compliances
Enhanced Ease of Doing Business
India’s continuous improvement in global rankings (now among top 63 countries) reflects genuine reforms in areas like contract enforcement, property registration, and taxation.
Production Linked Incentive Expansion
The PLI scheme has been extended to 14 sectors including electronics, pharmaceuticals, automobiles, and textiles, offering significant incentives for manufacturing investments.
Startup India Benefits Extension
Tax holidays and capital gain exemptions for startups have been extended, benefiting innovative foreign nationals starting business in India in technology and innovation sectors.
Our leading legal experts stay updated on all policy changes to advise clients proactively about new opportunities and compliance requirements.
Why Jaipur is Strategic for Your Indian Operations
While Mumbai and Delhi are traditional business hubs, Jaipur offers unique advantages for foreign nationals starting business in India:
Cost Advantages
Real estate, operational costs, and labor costs in Jaipur are significantly lower than metro cities, improving profitability without compromising quality.
Skilled Workforce
Jaipur has emerged as an education and technology hub with numerous engineering colleges, management institutes, and vocational training centers producing skilled professionals.
Government Support
Rajasthan government offers attractive investment incentives including capital subsidies, stamp duty exemptions, and electricity duty concessions for new businesses.
Strategic Location
Jaipur’s proximity to Delhi (National Capital Region) and excellent connectivity through airports, highways, and railways provides market access advantages.
Quality of Life
The city offers excellent quality of life with its rich cultural heritage, modern amenities, healthcare facilities, and educational institutions, making it attractive for foreign nationals and their families.
Growing Business Ecosystem
Jaipur’s startup ecosystem is rapidly expanding with incubators, accelerators, and investor networks supporting new ventures.
Working with the best law firm in Jaipur like Startup Solicitors LLP provides additional advantages through our local expertise, government connections, and deep understanding of regional business dynamics.
Conclusion: Your Journey Starts Here with Trusted Legal Partners
Establishing a business in India as a foreign national represents an exciting opportunity to tap into one of the world’s fastest-growing economies. However, success requires navigating complex legal frameworks, compliance requirements, and cultural nuances.
Choosing the right legal partner makes all the difference between smooth operations and costly legal complications. Startup Solicitors LLP, the best law firm in Jaipur and among the top law firms in Rajasthan, brings together specialized expertise, transparent practices, and personalized attention to make your Indian business journey successful.
Our comprehensive services cover every aspect of foreign nationals starting business in India—from initial consultation and entity selection to registration, compliance, taxation, intellectual property, contracts, and ongoing legal support. As leading legal experts with proven track records, we transform regulatory complexities into strategic advantages for your business.
Don’t navigate the Indian legal system alone. Partner with trusted law advisors who understand both international business perspectives and local regulatory realities.
Contact Startup Solicitors LLP Today
Jaipur Head Office
Address: 47 B, Shipra Path, SMS Colony, Mansarovar, Jaipur, Rajasthan 302020
Phone: +91-9461620002
Email: info@startupsolicitors.com
Schedule your free initial consultation with our leading legal experts and take the first confident step toward establishing your successful Indian business. Whether you’re an entrepreneur with an innovative startup idea or an established corporation planning Indian expansion, we provide the legal foundation for your success.
Experience the difference of working with the best law firm in Jaipur—where international standards meet local expertise, and your business goals become our mission.
❓ FAQ SECTION
Q1: Can a foreign national own 100% of a company in India?
Yes, foreign nationals starting business in India can own 100% in most sectors through the automatic FDI route. Sectors like manufacturing, e-commerce marketplace, renewable energy, and IT services allow complete foreign ownership without prior government approval. However, some sectors like retail trading, broadcasting, and defense have restrictions. Consulting with the best law firm in Jaipur like Startup Solicitors LLP ensures you understand sector-specific regulations and structure your investment correctly.
Q2: How long does it take to register a company in India for foreign investors?
When working with experienced legal professionals like Startup Solicitors LLP, recognized as the top law firm in Rajasthan, company registration typically takes 7-10 working days from documentation completion. The timeline includes obtaining Digital Signature Certificates, Director Identification Numbers, name approval, and final incorporation. Additional time may be required for sector-specific licenses. Our streamlined processes and government relationships ensure the fastest possible registration for foreign nationals starting business in India.
Q3: What are the tax implications for foreign nationals starting business in India?
Foreign investors are subject to corporate tax (generally 25% for existing companies, 22% for new manufacturing companies), dividend distribution tax, GST on supplies, and capital gains tax on share transfers. However, Double Taxation Avoidance Agreements with over 90 countries provide relief from double taxation. The best law firm in Jaipur can help structure your investment to optimize tax efficiency legally. Startup Solicitors LLP provides integrated tax planning with legal services for comprehensive solutions.
Q4: Do I need to be physically present in India to start a business?
Physical presence is not mandatory for foreign nationals starting business in India during the registration phase. Our leading legal experts at Startup Solicitors LLP handle all documentation through power of attorney. However, you’ll need to visit India for opening bank accounts (initially) and for obtaining employment visa if you plan to work in your Indian company. We coordinate the entire process to minimize your travel requirements while ensuring complete compliance.
Q5: What is the minimum capital requirement for foreign investment in India?
There is no minimum capital requirement for most business structures like Private Limited Companies. Foreign nationals can start with any capital amount. However, specific sectors may have minimum capitalization requirements—for example, NBFCs (Non-Banking Financial Companies) require minimum net-owned funds. Additionally, practical considerations like operational needs and visa requirements may influence capital decisions. Consulting trusted law advisors like our team helps determine optimal capitalization for your business objectives.
Q6: Can foreign nationals work in their own Indian company?
Yes, foreign nationals can work in their Indian company by obtaining an Employment Visa (formerly Business Visa). Requirements include minimum salary thresholds, relevant qualifications, and proper business registration. Startup Solicitors LLP, the top law firm in Rajasthan, coordinates visa applications with our immigration partners, preparing all necessary documentation including board resolutions, employment contracts, and regulatory filings to ensure smooth visa approval.
Q7: How does Startup Solicitors LLP ensure RBI compliance for foreign investment?
As the best law firm in Jaipur for foreign investment matters, we maintain a dedicated FEMA compliance team that handles all RBI reporting including FC-GPR filings within 30 days of share allotment, Annual Return on Foreign Liabilities and Assets (FLA), and other regulatory requirements. Our proactive monitoring system ensures timely compliance, avoiding penalties. We also conduct periodic audits to verify compliance status and address any gaps immediately, giving you peace of mind as trusted law advisors.