New Delhi · IndiaWONE Global Partner · India
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Business corridor
India ↔ United States
India ↔ United States is a cross-border business corridor involving market access, investment, finance, people, contracts, trade and professional support across both markets. WONE Global coordinates the work in both countries, so one team keeps it joined up.
Mumbai · Tuesday 3 November
23:35
Local time
Shared working hours
—
New York · Tuesday 3 November
13:05
Local time
Worked example
A common move on this corridor, both sides
A step-by-step example of a common project between India and the United States: the rules in each country, the usual structures and the questions to ask your advisers.
How the work runs on both sides
A worked journey for this corridor
What has to happen in each country, in what order, and what one side changes for the other, with the sources for each step.
- An Indian software company sets up a US subsidiary to sell and later raise capital →An Indian software company forms a Delaware C-corporation as its US subsidiary to contract with US customers, hire sales staff and later raise US venture capital, possibly by moving the group's parent to the US (a flip). It must comply wit… 11 steps · 6 workstreams · 40 sourced statements
Key questions
Questions this corridor raises
- 01What is moving between the markets?
- 02Where should ownership and control sit?
- 03Which approvals, contracts and tax positions matter?
- 04Which professional areas of work must be coordinated?
Typical work
Work that moves along this corridor
Market accessCapital & transactionsTrade & supply chainPeople & operations
Tax, legal, people and money questions on one side change the answer on the other. WONE Global plans the work in both countries together before anything starts.
Partner firms
Who handles each service, in both markets
Named WONE Global leads where they exist; everything else arranged by WONE Global on request, with the name confirmed before work begins.
WONE Global Partners
Professionals on both sides
New Delhi · India
South Carolina · United StatesWONE Global Partner · United States
Frederick Miles Adler
Cases
Cases across this corridor
Cases whose typical case involves one or both sides of the corridor, each with how WONE Global handles it and who handles it in each market.
Urgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingUrgent Investors want our company moved to Delaware or Singapore before they invest.Corporate ownership & governanceAre our controls abroad strong enough before we grow further?Audit, assurance & financial integrityWill our standard contract hold up with customers in other countries?Contracts, commercial disputes & collectionsHow do we grow our teams quickly in several countries?Employment, labour & workplace disputesHow should we pay staff we send abroad?Immigration, visas & global mobilityHow do we offer fair benefits to staff in different countries?Employment, labour & workplace disputesShould we move our companies under a new holding company?International tax planning & transfer pricingForeign investors want to invest in us. What do we need to change?Mergers, acquisitions & private equityI want to invest in start-ups abroad. How should I hold the investments?Funds, investment managers & private capitalShould our family set up a trust or foundation, and where?Family, succession & private clientUrgent How do we stop the other side moving assets or destroying evidence?Contracts, commercial disputes & collections
Scenarios
Across this corridor, how it is handled
Worked scenarios involving either side of the corridor: the client, where it comes from, what it ran into and how WONE Global handles it.
Worked scenarios
- Mid-sized company · from India · in United Arab EmiratesTrading company, Indian-ownedIts new Dubai company has been refused by two banks because its ownership runs through three countries. Without an account it cannot receive revenue or pay staff.How WONE Global handles it →
- Corporation · from United States · in SpainRetail chainIts first Spanish store opens in eight weeks. Tax registration, payroll, insurance, leases and supplier contracts all have to be live on the same day.How WONE Global handles it →
- Mid-sized company · from Sweden · in IndiaEngineering companyIts Indian subsidiary reports late every month and in a format the group cannot consolidate.How WONE Global handles it →
- Founder-led company · from India · in Singapore, United Arab Emirates, United StatesGrowth company preparing to raiseIt finds that one person approves payments abroad. Investors will see that in due diligence.How WONE Global handles it →
Scenarios are representative of the work WONE Global coordinates, not specific client matters.
What the guides say
Both sides: India ↔ United States
The essentials of each market on the topics that decide how work between them is set up.
India
Full guide
- Corporate income tax (domestic company, optional regime)
- 22% plus 10% surcharge and 4% cess
- Corporate income tax (foreign company)
- 35% basic rate, plus surcharge and cess
- Income tax law
- Income-tax Act, 2025 in force from 1 April 2026
- GST rates
- 5% and 18%, with 40% for a select few goods and services (from 22 September 2025)
- Labour law
- Four labour codes in force from 21 November 2025
- FDI entry
- Automatic route (no prior approval) or government route (prior approval)
United States
Full guide
- Federal corporate income tax
- 21% of taxable income (state taxes additional)
- Withholding on US-source FDAP income paid abroad
- 30% or lower treaty rate
- BOI reporting to FinCEN
- Foreign-formed entities registered in a US state only.
- BEA BE-13 survey
- Mandatory, within 45 days of a new foreign investment
- Delaware corporation minimum franchise tax
- $175 (Authorized Shares Method) or $400 (Assumed Par Value Capital Method), due 1 March
- Federal minimum wage
- $7.25 per hour (higher state or city rate applies)
| Topic | India | United States |
|---|---|---|
| Establish & Structure | Foreign investors can set up a wholly owned subsidiary, joint venture or LLP, or operate through a branch, liaison or project office. Read more | Companies are formed under state law, and most foreign groups use a corporation or LLC formed in a state such as Delaware, then register in each other state where they operate. Read more |
| Tax & Statutory | The Income-tax Act, 2025 has governed income from 1 April 2026, with a single tax year in place of the previous year and assessment year, while the 1961 Act still governs earlier years. Domestic companies can opt for a 22% rate (plus surcharge and cess). Read more | Federal corporate income tax is 21% for US corporations and for a foreign corporation's income effectively connected with a US business, with state corporate taxes on top. Read more |
| People, Payroll & Mobility | The four labour codes (wages, industrial relations, social security, and occupational safety, health and working conditions) took effect on 21 November 2025 and replaced 29 central labour laws. Read more | Federal law sets a floor for employment: a $7.25 minimum wage, overtime under the Fair Labor Standards Act, unpaid family and medical leave for eligible staff, and payroll taxes. Read more |
| Banking, Treasury & Payments | Foreign investment is governed by the Foreign Exchange Management Act, 1999 and the rules and regulations made under it, with the RBI issuing Master Directions that banks apply day to day. Read more | Bank onboarding is governed by federal anti-money-laundering rules: banks must collect identifying information before opening an account and identify and verify a company's beneficial owners, with 2026 FinCEN relief allowing this once rather than at every new… Read more |
| Trade, Customs & Supply Chain | Anyone importing into or exporting from India needs an Importer-Exporter Code from the DGFT, which is the business's PAN. Imports carry basic customs duty, generally 7.5% or 10%, plus a social welfare surcharge and IGST, so landed cost must be modelled by… Read more | Customs, tariffs and export controls are entirely federal: CBP runs entry and collection through its ACE system, the USITC maintains the tariff schedule, and the Commerce Department's BIS controls exports. Read more |
| Disputes, Enforcement & Exit | Arbitration in India is governed by the Arbitration and Conciliation Act 1996: awards made in India are enforced as court decrees once the three-month challenge window closes, and foreign awards are enforced under the New York Convention, which India applies… Read more | The United States has two parallel court systems: federal courts, with limited jurisdiction set by the Constitution and Congress, and state courts, which hear most contract disputes. Read more |
Our full guides are checked against official sources. Guides drafted with AI are marked as such. None of this is legal or tax advice.
WONE Global Intelligence
Ask about the India ↔ United States corridor
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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Work between India and the United States, coordinated on both sides.
UNBOUNDED™ · Global Business Circuit™
Work through India ↔ United States with the leaders doing it.
Bring a live question about this corridor to a small online session of senior business leaders, run by UNBOUNDED™, the ecosystem WONE Global belongs to.
The Global Business Circuit™
One corridor, 60 minutes online, 12 senior business leaders. The leaders' own questions set the agenda; market and professional perspectives join only where the questions call for them.
WONE Global is one of the six institutions of the UNBOUNDED™ Global Ecosystem. Links open unboundedglobal.com. WONE Global in the ecosystem