Transferring IP via Offshore Structures

Introduction The landscape of cross-border intellectual property transfers and tax liability in India has undergone a significant shift over the years. Indian jurisdiction is moving more towards the principle of economic substance instead of emphasizing on formal documentation. For multinational enterprises the intersection of IP situs, royalty characterization, and General Anti-Avoidance Rules (GAAR) now demands a strategy which is grounded in operational reality rather than legal fiction....