Repatriation of funds—cross-border transfer of profits, dividends, or capital—is critical for multinational corporations (MNCs), foreign investors, and non-resident Indians (NRIs). However, India’s regulatory framework imposes complex compliance requirements, withholding taxes, and capital controls, creating challenges.
Key repatriation hurdles (FEMA, RBI guidelines, tax treaties).
Impact on foreign direct investment (FDI) and NRI remittances.
Case studies of MNCs facing repatriation delays.
Policy recommendations to ease restrictions while safeguarding forex reserves.
Key Insight: India balances liberalization with capital control, but excessive red tape discourages investment.
Interview CA firms, NRIs, MNC treasurers on ground-level challenges.
Map FDI inflows vs. repatriation disputes (2010–2023).
Compare India’s withholding taxes with Singapore, UAE.
Analyze 1–2 high-profile tax disputes (e.g., Vodafone).
Draft a simplified repatriation framework for RBI.
