IT & Technology
Export of services, SEZ/STPI compliance, transfer pricing and ESOP taxation for technology businesses.
A technology business exporting services carries the compliance profile of an exporter, the transfer pricing profile of a multinational group, and the payroll complexity of an equity-compensated workforce — often before it has a finance team of its own.
Where we help
- Service export refunds and LUT compliance
- Transfer pricing for captive units
- ESOP structuring and taxation
- SOFTEX and FEMA compliance
What actually comes up in this sector
Export of services and refunds
Whether a supply qualifies as an export of service depends on conditions that include the place of supply and the receipt of consideration in convertible foreign exchange. The analysis matters because the refund position and the credit position both follow from it.
Transfer pricing for captive and group arrangements
Development centres and back-office units operating for a foreign parent require benchmarking, documentation and, where thresholds are met, a report from an accountant. The method chosen and the comparables retained are what an examination tests.
Equity compensation
Grant, vesting, exercise and sale each carry consequences, and the position of an employee who exercised while resident and sold while non-resident (or the reverse) requires the residency analysis before the computation. This is a frequent point of contact between our technology and cross-border work.
Exchange-control reporting
Reporting of software exports and the associated realisation obligations, alongside the group's inbound investment reporting where the Indian entity is foreign-owned.
How the engagement runs
Understand
A scoping discussion with a partner covering the facts of your business, the records that already exist and the positions previously taken.
Agree
Written scope and fee, a document checklist and a named team member responsible for the sector work.
Deliver
Execution against tracked deadlines with partner review, and working papers retained for every position taken.
Stand behind
If a filing or position is later questioned, the same team that made it defends it.
Questions we are asked
We are a development centre for a foreign parent. What do we need annually?
At minimum a transfer pricing study and documentation, the accountant's report where applicable, exchange-control reporting for inbound investment and for service exports, and the ordinary tax and GST compliance cycle.
Can you advise employees on ESOP taxation directly?
Yes, and where an employee has changed residential status between grant and sale, the analysis is handled by the cross-border desk.
Frequently paired services
Talk to the sector team
Describe your business in one call — we will map the compliance and advisory picture end to end.
Book a consultation