Expanding to the US with a clean cap table.
ODI, Delaware structuring, transfer pricing, GILTI / BEAT, Pillar Two modelling and founder equity — coordinated between our Delhi desk and US counsel so nothing falls between chairs.
From RBI Form FC to Form 5471.
ODI structuring & Form FC
OI Rules 2022 filings — UIN, Form FC, Form OPI, Annual Performance Report — with AD Bank coordination.
Delaware C-Corp setup
Incorporation, EIN, Delaware franchise, banking (SVB / Mercury / Brex) and 83(b) elections coordinated with US counsel.
Holdco jurisdiction analysis
Direct vs Singapore vs Netherlands vs Mauritius modelled against MLI PPT, GAAR and treaty benefit tests.
Cross-border transfer pricing
Section 92 + Section 482 single benchmarking study, Form 3CEB and US contemporaneous documentation.
GILTI · BEAT · Subpart F
Modelling of the post-TCJA outbound tax regime and interaction with Indian foreign-tax-credit under Section 90 / 91.
Pillar Two GloBE
In-scope assessment, effective-tax-rate calculation, safe-harbour testing and GloBE Information Return readiness.
Founder & ESOP taxation
83(b) elections, RSU / ISO cross-border charge-out, LRS structuring and eventual exit tax modelling.
Form 5471 / 8858 / FBAR
Annual US information-return bundle for the Indian parent, coordinated with US CPAs to avoid $10k auto-penalties.
Repatriation & exit
Buy-back, dividend, share sale and IPO paths modelled against Section 45(4A), 47(iii) and DTAA benefits.
What Indian founders ask us most.
Should we hold our US operations directly or via a Delaware C-Corp?
A Delaware C-Corp with an Indian parent is the standard structure — 21% federal CIT, familiar to VCs, clean cap table. LLC / S-Corp are typically wrong for foreign owners due to pass-through / eligibility constraints. Where a UK or Singapore holdco sits between India and Delaware, we model treaty-shopping / GAAR / PPT risk before recommending it.
How does ODI reporting work under RBI's OI Rules 2022?
Every overseas investment by an Indian resident (individual or entity) must be reported on Form FC (or Form OPI for portfolio) with the AD Bank, filed within 30 days. Financial commitment limits, no-objection from Indian regulators, and 'strategic sector' triggers all apply. We handle the full FC pack including UIN allotment and Annual Performance Report.
What are the transfer pricing obligations between an Indian parent and a US subsidiary?
Both sides. In India: Section 92, Form 3CEB, Local File, Master File and CbCR (if group revenue > INR 6,400 cr). In the US: Section 482, contemporaneous documentation, and Forms 5471 / 8975 / Schedule G. We coordinate a single benchmarking study defensible in both jurisdictions.
How does Pillar Two GloBE affect Indian groups with US operations?
If the group's consolidated revenue crosses EUR 750m, GloBE applies — a 15% effective tax rate minimum in every jurisdiction. India's Union Budget 2024 signalled adoption. We model the top-up tax, IIR / UTPR exposure and safe-harbour eligibility for your group.
Can Indian founders take stock in the US Delaware entity?
Yes, under LRS (USD 250k / year per person) or via approved ODI structures. But 83(b) elections, RSU vs ISO tax, US-India credit for tax paid, and eventual exit-planning all need coordinated advice. We work with US counsel where cross-border founder equity is involved.
What US filings does an Indian parent trigger by owning a US subsidiary?
Form 5471 (controlled foreign corp reporting), Form 8858 (disregarded entities), FBAR / FinCEN 114 for signature authority, and — post-TCJA — GILTI, BEAT and Subpart F analysis. Missed 5471 filings carry a $10,000 auto-penalty each. We coordinate with your US CPAs on the annual bundle.
Ready to work with a partner-led firm?
Speak with a partner about your audit, tax, or advisory mandate. We respond within one business day.