GAAR & POEM Advisory
The General Anti-Avoidance Rules (GAAR) and Place of Effective Management (POEM) provisions are critical for managing tax risks in cross-border transactions. Our GAAR & POEM Advisory service helps businesses identify and mitigate potential exposure under these regulations, ensuring compliance while optimizing tax planning strategies.
We provide expert guidance on structuring investments, transactions, and business operations to align with GAAR and POEM requirements. This minimizes the risk of tax adjustments, penalties, or disputes with domestic and international tax authorities.
About This Service
Our service involves assessing business structures, transactions, and arrangements to identify potential GAAR risks. We analyze whether arrangements could be considered impermissible avoidance and provide strategies to mitigate exposure.
We provide advisory on determining the Place of Effective Management (POEM) for companies, ensuring correct tax residency and compliance with domestic and international regulations. This helps prevent disputes and unintended tax consequences.
Beyond advisory, we assist in planning cross-border transactions and investments in a tax-efficient manner while remaining fully compliant with GAAR and POEM provisions. Our guidance ensures that corporate structures are robust and defensible.
We also support documentation, reporting, and compliance processes related to GAAR and POEM. By maintaining accurate records and providing strategic guidance, we help businesses reduce risk, improve transparency, and demonstrate regulatory compliance to authorities.
Key Features / Scope of Work
- Assessment of business structures and transactions for GAAR exposure
- Advisory on Place of Effective Management (POEM) and tax residency
- Guidance on structuring cross-border transactions to minimize GAAR risk
- Documentation and record-keeping support for GAAR and POEM compliance
- Strategic planning to mitigate tax exposure and penalties
- Advisory on alignment with domestic and international tax regulations
- Support during regulatory inquiries or audits related to GAAR/POEM
- Risk assessment and proactive measures for corporate tax planning
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