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Tag: permanent establishment risk India

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 […]

Employer of Record (EOR) vs Setting Up an Entity in India 2026: Which Path Is Right for Your Business?

When expanding into India, one of the first decisions every foreign company, global startup, or multinational faces is this: should you use an Employer of Record in India or incorporate your own legal entity? This question matters more in 2026 than ever before. India is now the world’s most populous country, the fifth-largest economy, and […]

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