1、 the Difference.GCCsSeptember 2025in India:Key TaxInsights.ContentsForeword1.GCCs in India A panoramic business view2.Tax considerations for GCCs in India2.1 Build Phase Pre-set up2.1.1 Entity structure evaluation2.1.2 Operating structure evaluation2.1.3 Location strategy2.1.4 Funding options includ

2、ing enhanced startup capital2.1.5 Navigating global mobility challenges in India2.1.6 Adopting a strategic transfer pricing approach2.1.7 Single vs multiple GST registration2.1.8 Review of intercompany agreements2.1.9 Labour laws2.2 Operational/Implementation Phase2.2.1 Comprehensive tax compliances

3、2.2.2 Cash repatriation2.3 Maturity/expansion Phase2.3.1 Impact on operating structures2.3.2 Generation of patents2.3.3 People responsibilities2.3.4 Automating the tax function3.Typical audit issues3.1 Direct tax audit issuesa.Foreign payments-Withholding tax rates,limits and compliancesb.Treatment

4、of pre-incorporation and pre-set up expensesc.Secondment arrangementsd.Employee stock option plans132121212222222222232404061213141618181919202024242525 2025 KPMG Assurance and Consulting Services LLP,an Indian Limited Liability Partnership and a member firm of the KPMG global organization of indepe

5、ndent member firms affiliated with KPMG International Limited,a private English company limited by guarantee.All rights reserved.Contents3.2 GST issuesa.Intermediary/testing services3.3 Transfer pricing audit issuesa.Re-characterisation of the GCCb.Treatment of cost componentsc.Deemed international

6、transactionsd.Economic adjustmentse.Interest on delayed receivables3.4 Global mobilitya.Expatriate outbound/inbound assignmentsb.Work from anywhere26262627272829293030304.Dispute resolution mechanismfor transfer pricing disputes325.Tax center of excellence356.Tax technology tools and interventions39