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Cross-border transactions and investments – Recent transfer pricing, FDI and FEMA changes - Featured image

Cross-border transactions and investments – Recent transfer pricing, FDI and FEMA changes

Date: 17 Jun 2026
Time: 11:00 AM
Venue: ITC Fortune Select JP Cosmos, Millers Road, Bengaluru

As businesses continue to expand across borders and multinational groups revisit their inter-company arrangements, regulatory developments under both foreign exchange regulations (FEMA) and the transfer pricing framework are becoming increasingly significant. From export and import compliances to outbound and inbound investments, external borrowings, and intra-group pricing, companies are required to navigate an evolving legal, compliance and tax landscape with greater precision. 

This seminar by Indo-American Chamber of Commerce (IACC), Bengaluru Branch with Lakshmikumaran & Sridharan Attorneys as Knowledge Partner, will bring clarity in understanding of recent key developments, practical issues, and strategic considerations in cross-border transactions. Through focused discussions and practical analysis, participants will gain insights into both regulatory compliance and risk management across international trade, investment, and transfer pricing matters.

The session will inter alia focus on the following:

SESSION 1SESSION 2
TAX-TRANSFER PRICINGFEMA
  • Changes in Transfer pricing framework under the Income-tax Act, 2025 and the Income-tax Rules, 2026. 
  • Safe Harbour regime, Advance Pricing Agreements, and strategic considerations for tax certainty. 
  • Tax issues faced by Global Capability Centres (GCCs) and Shared Service Centres in India 
  • Cross border withholding tax issues 
  • IPO expenses issues from DT and IDT perspective 
  • Illustrative case studies followed by an interactive Q&A.
  • Export and import of goods under FEMA, including practical issues in documentation, remittances, realization timelines, and dealings through authorized dealers. 
  • Comparative perspective on the old and new regulatory position for cross-border trade and foreign exchange compliance. 
  • Overseas Direct Investment framework, permissible 
    investments, reporting 
    requirements, and practical challenges for Indian businesses investing abroad. 
  • Non-Debt Instruments rules, foreign investment into India, and recent policy changes affecting inbound investment structures. 
  • Latest developments in borrowing, lending, and guarantee regulations, including key compliance considerations. 
  • Illustrative case studies followed
    by an interactive Q&A


The session will be led by Mr. S. Vasudevan, Executive Partner, LKS 
 

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