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 […]
Cross-Border Secondment of Employees to Indian Subsidiary – Tax & FEMA Implications 2026 Best Guide
Secondment of employees to Indian subsidiary structures help multinational groups move leadership, technical expertise and project teams to India quickly. They also create layered obligations under income tax, foreign exchange, indirect tax, immigration and labour law. A single oversight, such as an unreported cost recharge, can trigger withholding tax demands, a permanent establishment claim or […]