Cross-Border Payroll Secondment Agreements – Latest Tax and Labour Code Implications for Foreign Parents 2026
When a foreign parent sends a senior executive to its Indian subsidiary, cross-border payroll secondment agreements decide who is the real employer, where tax is paid, and which labour and social security rules apply. India changed materially here: the four Labour Codes took effect on 21 November 2025, and the Income-tax Act, 2025 applies from […]