9870310368 9810688945

Outbound Investment Structuring

  • Need for SPV’s
  • Holding Company Regime
  • Exemption /Thin cap rules
  • IPR Regime
  • Handling worldwide Withholding tax provisions
Request a call back

What is Outbound Investment Structuring?

Under the automatic route, an Indian company is not required to take prior approval from the RBI for setting up JV/WOS abroad. The criteria for direct investment under the automatic route shall include

  • Investment up to 400% of the net worth
  • Valuation requirements to be complied with to valuation of investment
  • Indian company is not in RBI’s caution list
  • Submission of APR in respect of all overseas investment
  • Certain additional requirements are also to be complied with if the Indian company is engaged in providing financial services
  • Also, the foreign companies engaged in real estate, trading in TDR’s and banking business required prior approval of RBI

What is Benefits of SPV's?

  • Flexibility in borrowing and corporate restructuring
  • JV Private Equity Funding
  • Bilateral Agreements
  • Tax Efficiency
  • Ease of entry and exit
  • Overseas Listing


1) Participation Exemption

Benefit of exemption in the SPV's jurisdiction for dividend and capital gains coming from downstream investments on the fulfillment of certain conditions. Conditions basically include shareholding pattern, the jurisdiction of the parent entity and share of the holding.

IPR Regime

Specific deduction, exemptions, and incentives are available in some jurisdictions with regard to IPR holdings such as Patent Box Regime .i.e. concessional rate for royalty income in case of certain IPR’s and also deduction for certain cinematographic films given in the UK.

Withholding Tax provisions

Withholding tax exemptions on dividends, royalties, and interest

Favorable Holding Company Regime

Lower income tax rates for holding companies under specific holding company regimes, existence of CFS provisions, Good Treaty Network

Thin Capitalization Rules

Companies are said to be capitalized thinly when its capital comprise a greater proportion of debt equity. In such a case cash repatriation is possible by claiming tax deduction for interest on debt

Key Services Provided by us

  • Advice and assist on entity structuring, capital structuring and regulatory approval process in the selected jurisdiction
  • Advice on cross-border investment strategies including suggestions for obtaining optimal ownership structures for investing into a particular jurisdiction which includes setting up an international holding company, global sales company etc.
  • Assist in finalizing and review of the shareholders, joint venture and other business agreements or arrangements from tax perspective
  • Identify and enhance tax and fiscal benefits including obtaining tax rulings in the selected jurisdiction
  • Advice on tax credit claim in India and also Tax treaty implication
  • Assist in obtaining approvals from Reserve Bank of India and also from the regulatory authorities.

Share With
Why Enterslice?
Asia Winner
Top 100 Most Innovative Companies in Asia - Red Herring
Top 25 Consultants
Forbes 30 Under 30 in American business and industry figures Lists.
Success Rate. Your Order Comes with Money Back Guarantee
Services delivered by 300+ Qualified CA and CS
As seen in

" Enterslice use technology better than others. That saves time and money; Team enterslice is more efficient than traditional competitors, and that helps to pass on the cost advantage to its clients. The company is building a high-level transparency in legal services by optimum use of technology and process automation in consulting. I highly recommend this company. "

Nilanjan Bandyopadhyay
Nilanjan Bandyopadhyay

" Excellent advisory role by Enterslice Team. They are a trusted partners to us. Narendra and his team helped us with our pre NBFC applications and Post NBFC advisory services. "

Amit Goel
Amit Goel

" Amazing services provided by your organization. They have completed our NBFC registration order within stipulated time period of 90 days. They provide constant guidance and support in the process. Their support in building fintech software is amazing. "

Manisha Mantri
Manisha Mantri
Trusted by
Finstar Financial
Herbal Life Nutrition
First Cry
Acme Solar
Opera Software
Taj Hotels
Go to Top Hey I'm Suman. Let's Talk!