GAAR & POEM Advisory

Our service involves evaluating business structures, transactions, and arrangements to identify potential GAAR risks. We assess whether arrangements may be classified as impermissible avoidance and provide strategies to mitigate exposure.

Singh Gulati & Associates offers advisory on determining the Place of Effective Management (POEM) for companies, ensuring correct tax residency and compliance with domestic and international regulations. This helps prevent disputes and unintended tax consequences.

Beyond advisory, we assist in planning cross-border transactions and investments in a tax-efficient manner while fully complying with GAAR and POEM provisions. Our guidance ensures corporate structures are robust, defensible, and strategically aligned.

We also support documentation, reporting, and compliance processes related to GAAR and POEM. By maintaining accurate records and providing strategic guidance, we help businesses reduce risk, improve transparency, and demonstrate regulatory compliance to authorities.

Key Features / Scope of Work

• Assessment of business structures and transactions for GAAR exposure

• Advisory on Place of Effective Management (POEM) and tax residency

• Guidance on structuring cross-border transactions to minimize GAAR risk

• Documentation and record-keeping support for GAAR and POEM compliance

• Strategic planning to mitigate tax exposure and penalties

• Advisory on alignment with domestic and international tax regulations

• Support during regulatory inquiries or audits related to GAAR/POEM

• Risk assessment and proactive measures for corporate tax planning