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USA › Cross-Border Tax

USA · Service

India–US Cross-Border Tax

Treaty relief, withholding, GILTI and dual-filing positions — income that touches both India and the US taxed once, correctly, and documented for both authorities.

Overview

Taxed once, in the right place.

Income that crosses the India–US border is exposed to two tax systems and a treaty that decides who taxes what. We set the treaty, withholding and credit positions so you are taxed once rather than twice — covering dividends, royalties, services, salary and capital gains for companies and individuals on both sides.

Companies with income flows between India and the US
Founders and employees with equity or income in both countries
NRIs and returning residents with US assets or income
Groups managing withholding and treaty positions
What’s Included

Both tax systems, reconciled.

Treaty Positions

India–US treaty relief applied to each income stream.

Withholding & W-8

Correct withholding and W-8BEN / W-8BEN-E positions.

Foreign Tax Credits

Credits claimed so the same income is not taxed twice.

GILTI & Anti-Deferral

US anti-deferral exposure on foreign earnings assessed.

Individual Cross-Border

RSU, ESOP and salary positions for people in both countries.

Dual-Filing Coordination

India and US filings coordinated to tell one story.

How We Work

From two systems to one position.

01

Map

We identify every cross-border income stream.

02

Apply

We set treaty, withholding and credit positions.

03

Document

We prepare the support both authorities expect.

04

File

We coordinate the India and US filings.

Why LexVerge

No income taxed twice.

India–US DTAAWithholdingW-8BENForeign Tax CreditGILTIRSU / ESOPRoyaltiesPermanent EstablishmentDual FilingResidency

We coordinate both tax systems so cross-border income is taxed once, with documentation that holds in India and the US.

Representative Outcomes

Anonymised mandates from this practice.

Client identities withheld for confidentiality; outcomes described in general terms.

Relief

Double taxation eliminated on cross-border fees

Treaty and credit positions applied so service income was not taxed in both countries.

Taxed once, not twice
Equity

US equity income reconciled for an Indian founder

RSU and ESOP positions coordinated across both filings.

Clean dual-country equity position
FAQ

Cross-border tax, answered.

How do I avoid being taxed twice on the same income?
The India–US treaty and foreign tax credits exist precisely for this. We apply the right treaty article and claim credits so the same income is taxed once, in the correct country.
What is GILTI and does it affect me?
GILTI is a US anti-deferral rule that can tax a US owner on a foreign company’s earnings. If you have US owners and foreign subsidiaries, we assess and manage the exposure.
How are my US RSUs or ESOPs taxed if I am in India?
Equity income can be taxable in both countries depending on grant, vesting and residency. We coordinate the India and US positions so it is reported correctly on both sides.
USA · LexVerge

Be taxed once, not twice.

Book a consultation with our remote US Desk to set treaty, withholding and credit positions that hold in both India and the US.

Speak with a Partner