Insights アーカイブ - SGC｜スズキグローバルコンサルティング株式会社

2025.10.15

[India Expansion and Practical Trends] Points of tax reform in the 2025 New Year’s budget plan and impact on Japanese companies

This article explains the principal corporate and indirect tax changes in India's 2025 Union Budget that affect foreign-invested and Japanese companies. It also examines expanded production-linked incentive schemes, customs duty revisions in selected sectors, supply-chain implications, compliance simplification, and the continuing documentation requirements under transfer pricing rules.

2025.09.28

Indian Corporate Legal Practice for Japanese Companies: Roles of Directors and Key Points to Build Compliance System

This article reviews the legal responsibilities of local company directors under Indian company law, with particular attention to risks faced by Japanese expatriates and practical countermeasures. It also explains how parent companies can strengthen governance in response to increasingly rigorous requirements, including mandatory CSR activities and related-party transaction regulations.

2025.08.10

M&A Practices in India: Unique Risks That Can Be Expected by Financial Due Diligence

Japanese companies consider M&A as a means of entry into the rapidly expanding Indian market are increasing. This article explains important issues and early screening methods that can be considered as a deal breaker, such as accidental debt of tax litigation, opaque transactions between affiliates, and revenue recognition specific to Indian accounting standards (Ind AS).

2025.07.05

Internal Controls and Fraud Risk Management at Indian Subsidiaries: An Effective Approach to Remote Audits

How can fraud risk be reduced at Indian subsidiaries where distance and differences in business practices make headquarters oversight difficult? We present best practices for early anomaly detection using data analytics and a hybrid approach combining regular on-site visits with remote audits.

2023.10.15

International Tax Issues Japanese Companies Should Address Before Entering India

This section explains the risks of permanent facilities (PE) that are often overlooked when entering India and the handling of source tax.

2023.09.28

Transfer Pricing Fundamentals for Transactions with Indian Subsidiaries

An overview of transfer pricing risks in intercompany services and royalty payments, together with key points for preparing local-file documentation.

2023.09.10

Accounting, Tax and Legal Measures in Cross-Border Transactions

The description of the contract will explain the impact on tax and accounting processing with specific examples of the day mark.