International Restructuring Advisory
Plan group reorganisations, mergers, demergers, transfers and cross-border realignments.

Integrated support for cross-border reorganisations, transaction structuring, compliance, implementation and ongoing monitoring.
Plan group reorganisations, mergers, demergers, transfers and cross-border realignments.
Coordinate Indian and overseas tax considerations, treaty issues and transfer-pricing inputs with relevant specialists.
Review applicable approvals, reporting, investment routes and authorised dealer bank coordination.
Assess efficient group structures, subsidiary rationalisation and jurisdictional alignment.
Coordinate valuation requirements, legal documentation and transaction workstreams.
Track filings, FEMA/ODI compliance, reporting and governance actions after implementation.
Cross-border restructuring can affect ownership, investment routes, tax positions, regulatory approvals, valuation and continuing reporting. A coordinated review helps identify dependencies, sequence transaction steps and align Indian requirements with the laws and advice relevant in each overseas jurisdiction.

Coordinate transaction planning with appropriate tax and professional advice.
Identify Indian and overseas approvals, filings and reporting workstreams.
Align ownership, control, governance and operational objectives.
Identify implementation dependencies, documentation gaps and potential exposures.
Connect approvals, transaction documents, filings and post-completion actions.
Structure changes around expansion, investment, integration or exit plans.
Cross-border restructuring can affect ownership, investment routes, tax positions, regulatory approvals, valuation and continuing reporting. A coordinated review helps identify dependencies, sequence transaction steps and align Indian requirements with the laws and advice relevant in each overseas jurisdiction.
Businesses reorganising domestic and overseas operations or ownership.
Groups coordinating cross-border entities, investments and reporting.
Companies preparing for expansion, investment, consolidation or an exit.
Investors assessing acquisition structures, holding entities and portfolio realignment.
Groups planning succession, ownership changes or business consolidation.
Companies considering reorganisations with disclosure and shareholder implications.

The appropriate model depends on the business, activity, applicable law and commercial objectives.
| Parameter | Merger | Demerger | Share Transfer |
|---|---|---|---|
| Nature | Amalgamation of entities | Transfer of a business to a new or existing entity | Transfer of shares or securities |
| Regulatory framework | Companies Act and NCLT process, as applicable | Companies Act and NCLT process, as applicable | FEMA, Companies Act and other rules, as applicable |
| Tax considerations | Assess applicable tax provisions and conditions | Assess applicable tax provisions and conditions | Review capital gains, withholding and valuation considerations |
| Implementation | Approvals, scheme and effectiveness steps | Approvals, scheme and transfer implementation | Valuation, approvals, transfer and reporting steps |
| Common objective | Consolidation | Business realignment | Investor entry or exit |
| Parameter | Domestic Restructuring | Cross-Border Restructuring |
|---|---|---|
| Entities involved | Indian entities | Indian and foreign entities |
| Regulatory approvals | Companies Act, NCLT and other approvals, as applicable | Indian approvals plus foreign-jurisdiction approvals |
| Tax considerations | Indian tax provisions and valuation | Indian and foreign tax, treaty and transfer-pricing considerations |
| Implementation timeline | Depends on transaction and authority process | Additional coordination across jurisdictions and authorities |
| Documentation | Domestic legal and financial records | Multi-jurisdictional transaction documentation |
| Common objective | Simplification or business realignment | Global expansion, tax efficiency, asset localisation or investor restructuring |
This comparison is illustrative. Requirements should be confirmed against the facts and laws applicable to the specific matter.
From objectives and feasibility through approvals, implementation and post-transaction compliance, coordinate each workstream around the transaction.
Understand group objectives, entities, jurisdictions, business rationale and intended outcomes.
Map relevant Indian and overseas regulatory, tax, FEMA and ODI requirements with specialist input.
Compare merger, demerger, share transfer, holding structure and other suitable transaction routes.
Coordinate valuation, transaction documents, board or shareholder approvals and regulatory submissions.
Sequence closing steps, filings, remittances and applicable reporting obligations.
Track implementation conditions, corporate records, tax positions and continuing requirements.
Review changes, reporting milestones and alignment with the group’s business strategy.
The final checklist depends on the legal structure, transaction, activity and applicable jurisdiction.
Professional fees depend on complexity, jurisdictions, stakeholders and agreed scope. Government fees, taxes, stamp duty and third-party charges are separate and confirmed against current requirements.
For complex ownership, activity-specific permissions, foreign participation or tailored requirements.
Get a QuoteGovernment charges, applicable taxes and third-party costs are confirmed separately as part of the proposed scope.
Answers to common questions about restructuring tax coordination and related legal or regulatory requirements.
Perspectives shared with permission by clients of our advisory teams.
Astronis Global brought clarity and commercial focus to a complex restructuring exercise. Their advice was practical, timely and easy for our leadership team to act on.
The team understood our regulatory requirements quickly and helped us move forward with confidence. We valued their responsiveness and disciplined follow-through.
Astronis Global provided dependable support across multiple registrations and approvals. Their communication was clear, structured and consistently professional.



Guides and checklists for restructuring tax coordination and related compliance planning.
From strategic reorganisation and tax coordination to FEMA and ODI compliance, coordinate legal, regulatory and business advisory for international transactions.
Schedule a Restructuring Tax Consultation