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In this issue: 

• Investment Structures and Setup Processes
• Setup and Dissolution Processes by Investment Structure
• Taxation Basics by Entity Foreign-invested Entity Type 
   

Expats working in India and business people visiting the country for the first time generally agree that India is different; that it stands apart from other developing nations in the business opportunities it presents. These opportunities are plentiful partly due to India’s sizeable population, which includes a large, young labor pool – the median age of India’s population is only 26.2 – and an attractive consumer base. Even the challenges of an inferior infrastructure (for which India is well known) present large investment opportunities for foreign-invested enterprises, as the government is prioritizing investment in infrastructure upgrades.

Now is a good time for foreign investment in India as the Indian government has recently set out a string of foreign investment reforms (which we discuss in India Briefing magazines, as well as on www.india-briefing.com). So, in this issue of India Briefing, we discuss establishment structures, including liaison offices, project offices, branch offices, and wholly owned subsidiaries. We overview each structure in terms of the situations in which it is appropriate, its permissible activities and limitations, as well as its setup and winding up processes, complete with flow charts.