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India and the United States: Cross-Border Tax Considerations


Cost Free
Presentation Length 1.5 hours

Recorded DateFebruary 17, 2021
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

Economic and diplomatic relationships between the United States and India have resulted in a significant interaction between taxpayers in the two countries. Many Indian-resident taxpayers have well-established business interests within the United States, and U.S. taxpayers – both individuals and entities - maintain similar interests in India. Tax advisers serving clients with ties in both countries require familiarity with each’s laws to ensure (with collaboration from advisors in the other jurisdiction, and regarding the U.S./India income tax treaty) effective global tax rates are minimized.

Looming over the tax treatment of American taxpayers with cross-border activities are extensive U.S. information reporting requirements. India is a participant in global bank and asset disclosure programs, and U.S. taxpayers with a presence in India must coordinate their U.S. disclosures with required Indian tax filings. Indian-specific factors also are critical in classifying a foreign interest for United States tax purposes, with classification ultimately dictating which filings are required.

Learning Objectives:

  • Recognize the laws of the U.S. and India that play a part in ensuring minimal global tax rates

  • Identify U.S. information reporting requirements

  • Define how to coordinate U.S. disclosures with required Indian tax filings

  • List India-specific factors that determine classifying a foreign interest for U.S. tax purpose

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Patrick is a partner with Culhane Meadows, a national law firm with a prominent international area practice. Patrick practices exclusively in the area of international taxation. He has extensive experience handling complex tax planning, structuring, and compliance issues for foreign businesses with United States operations, United States businesses with foreign operations, and individual taxpayers with international ties. Patrick regularly works with advisors both in the United States and abroad to assist with their clients’ international tax issues.

Patrick is a prolific contributor to many international tax journals, including Tax Notes and the Journal Of International Taxation. He is an active speaker and panelist for national seminars and webinars, including regularly scheduled presentations with on various international tax topics. Patrick holds a Juris Doctorate from Vanderbilt University Law School and an LL.M. from New York University School of Law.  His bar admissions include Pennsylvania, Florida, New Jersey, and Georgia.

Each year from 2016-2019, Patrick has been recognized by Super Lawyers as a Rising Star. Finance Monthly, a United Kingdom-based publication named Patrick Estate Planning Lawyer of the Year (United States) for 2017 and 2018. Patrick and his wife reside in Phoenixville, PA.



As managing partner of Habibullah & Co., Vivek has lead his firm in new business growth. His team has been continuously guiding and consulting foreign companies and expats workings in India on their tax related issues. He is also responsible for firm International Relations and business. In past Vivek was also Chairman of Gorakhpur Branch of The Institute of Chartered Accountants of India (ICAI) and was nominated as member of various committee of Professional interests by ICAI.

About Our Presenter

Culhane Meadows is proudly shaking up the legal marketplace by offering exceptional, yet highly-efficient and cost-effective, client services provided exclusively by partner-level attorneys with substantial experience from large law firms or in-house legal departments of respected corporations.