What is a Foreign Subsidiary & its Compliances

What is a Foreign Subsidiary & its Compliances

What is a Foreign Subsidiary Company?

A foreign subsidiary company is any company, where 50% or more of its equity shares are owned by a company that is incorporated in another foreign nation. The said foreign company in such a case is called the holding company or the parent company.

For a company to be a foreign subsidiary company in India, the company itself must be incorporated in India. It does not matter which country the parent company is incorporated in.

Compliances are based on many aspects of the company. One must understand what all compliances are supposed to be met according to the type of company that is incorporated, the industry of operations, annual turnover, number of employees. A foreign company is defined under section 2(42) of the Companies Act, 2013, such a company must follow regulations and rules established under multiple legislations and orders such as:
  • Companies Act, 2013 – Income Tax Act, 1961
  • GST, 2017 – SEBI rules and regulations
  • FEMA (Foreign Exchange Management Act), 1999 – RBI compliances etc.






Created & Posted by (Ramesh Kumar Gupta)

Senior Accounts Manager at TAXAJ

 

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