Working CA library
Insights.
One hundred-plus guides on US incorporation, cross-border tax treaties, compliance filings, flip structures, ESOPs, SME IPO and more — written by working CAs for founders and operators who need to actually do the thing, not read a definition.
Cross-border tax & DTAA treaties.
7 guidesIndia-US
India-US DTAA Withholding Rates
Dividends, interest, royalties, FTS rates with India-US treaty mechanics and TRC + Form 10F process.
India-UAE
India-UAE DTAA after UAE Corporate Tax
POEM, Economic Substance Regulations, 9% UAE CT impact on Dubai holdco structures.
India-UK
India-UK DTAA Make-Available Test
FTS classification, MFN clause, PE analysis for Indian IT services and UK vendor payments.
India-SG
India-Singapore DTAA after 2017 Protocol
LOB substance test, SGD 200K expenditure threshold, capital gains grandfathering.
India-MU
India-Mauritius DTAA after 2016 Protocol
LOB + PPT + GAAR, grandfathered pre-2017 equity exits, Mauritius GBL substance.
India-CL
India-Chile DTAA (2022)
India's newest Latin America bilateral — Chilean mining, agribusiness, inbound equity.
Glossary
What is DTAA?
Double Taxation Avoidance Agreement explained — mechanics, articles, how to claim benefits.
US compliance HowTo filings.
9 guidesForm 5472
File Form 5472 for Foreign-Owned US LLC
USD 25,000 penalty avoidance. Pro forma 1120 + 5472, Ogden mailing, back-year clean-up.
FBAR
File FBAR from India
FinCEN 114 for green-card and dual-tax-resident founders; Streamlined back-year clean-up.
BOIR
BOIR / CTA Current Status 2026
Corporate Transparency Act after March 2025 FinCEN interim rule — who still files.
Form 5472
How to File Form 5472
Step-by-step mechanics for the pro forma 1120 + Form 5472 package.
FBAR
How to File FBAR
FinCEN 114 e-filing walkthrough, threshold calculation, maximum year value conversion.
BOIR
How to File BOIR / CTA
Beneficial ownership information report mechanics for reporting companies in scope.
EIN
How to Get EIN Without SSN
Form SS-4 fax/international phone route for non-US-resident founders.
Payments
How to Pay US Taxes from India
EFTPS, wire transfers, FTC claim on Indian ITR, India-US DTAA relief mechanics.
Payroll
Set Up US Payroll from India
Gusto / Rippling onboarding, state unemployment, I-9, 1099 vs W-2 for contractors.
Flip, convert, restructure.
8 guidesFlip
India-to-Delaware Flip Structure
Share swap, FEMA Form ODI, Indian capital gains, 83(b) + QSBS post-flip.
Flip
How to Flip Indian Company to US
End-to-end mechanics for turning an Indian startup into a Delaware C-Corp parent.
F-reorg
Convert LLC to C-Corp (F-Reorganization)
IRC 368(a)(1)(F) tax-free conversion for Stripe Atlas LLCs going into VC rounds.
F-reorg
How to Convert LLC to C-Corp
Delaware statutory conversion walkthrough, 83(b), QSBS clock, final LLC filings.
FEMA
FEMA ODI for Indian Founders
Overseas Direct Investment under 2022 regulations — LRS, Form ODI, UIN, reporting.
QSBS
Claim QSBS Section 1202
USD 10M+ capital gains exclusion for US-resident founders holding C-Corp stock 5+ years.
Glossary
What is Section 1202 QSBS
Qualified Small Business Stock — eligibility, exclusion cap, holding period.
Glossary
What is 83(b) Election
30-day founder-stock election to lock in near-zero tax basis on restricted stock.
Compare, choose, decide.
16 guidesEntity
Delaware C-Corp vs Wyoming LLC
VC-fundability, franchise tax, privacy, QSBS, 83(b) — decision framework for Indian founders.
Entity
C-Corp vs S-Corp for Indian Founder
Why S-Corp is unavailable to non-US-citizen owners; LLC as the pass-through alternative.
Entity
C-Corp vs S-Corp
General C vs S comparison for US tax context.
Entity
Delaware C-Corp vs LLC
Entity choice at Delaware incorporation.
State
Delaware vs Wyoming
Cost, privacy, VC-friendliness — which state to form in.
State
Delaware vs Nevada
Nevada's privacy claim vs Delaware's corporate-law depth.
State
Wyoming vs Nevada
Two low-tax, high-privacy states — cost and compliance compared.
Entity-IN
Pvt Ltd vs LLP (India)
Indian entity choice — share capital, DIN, audit, taxation.
Platform
Stripe Atlas vs Doola
Which incorporation platform for Indian founders — cost, speed, ongoing compliance.
Platform
Stripe Atlas vs Firstbase
Firstbase's full-service pitch vs Stripe Atlas's integration with Stripe payments.
Banking
Mercury vs Brex for Indian Founder
Treasury yield vs spend management; which fits pre-revenue vs funded stage.
Banking
Mercury vs Brex
General US business banking comparison.
Fund
SAFE vs Convertible Note (India Founder)
YC post-money SAFE vs convertible note; Indian tax at conversion; FEMA on Indian issuance.
Fund
SAFE vs Convertible Note
Early-stage funding instruments — interest, maturity, dilution math.
Equity
ESOP vs RSU vs Phantom Stock (IN-US)
Section 17(2) + Section 83(b) + 409A — which to grant whom and when.
Equity
ESOP vs RSU vs Phantom Stock
General comparison of three employee-equity instruments.
US incorporation by country.
20 guidesIndia
US Incorporation for Indian Founders
Primary guide: Delaware, EIN without SSN, FEMA, Form 5472, flip-ready structure.
UK
US Incorporation for UK Founders
UK-US treaty mechanics, HMRC coordination, UK Ltd + Delaware structure.
UAE
US Incorporation for UAE Founders
Dubai-Delaware structure, UAE Corporate Tax interaction, Free Zone considerations.
SG
US Incorporation for Singapore Founders
Singapore Pte Ltd + Delaware C-Corp — LOB and transfer-pricing considerations.
BR
US Incorporation for Brazilian Founders
Brazil CPF, Delaware mechanics, Brazilian capital gains on US exit.
PK
US Incorporation for Pakistani Founders
Pakistan FBR coordination, SBP outbound mechanics, Delaware structure.
BD
US Incorporation for Bangladeshi Founders
Bangladesh Bank remittance rules, Delaware setup, bilateral treaty position.
LK
US Incorporation for Sri Lankan Founders
Sri Lanka Central Bank approvals, Delaware mechanics, bilateral tax interaction.
NG
US Incorporation for Nigerian Founders
CBN FX rules, Delaware setup, Nigerian corporate tax interaction.
KE
US Incorporation for Kenyan Founders
KRA coordination, Delaware structure, Kenya-US tax position.
ZA
US Incorporation for South African Founders
SARS, Reserve Bank exchange control, Delaware mechanics.
EG
US Incorporation for Egyptian Founders
Egyptian tax authority coordination, Delaware setup, repatriation rules.
SA
US Incorporation for Saudi Founders
Zakat, Saudi tax law, Delaware structure for Saudi family offices and founders.
IL
US Incorporation for Israeli Founders
Israel-US treaty, Delaware setup, post-flip Israeli R&D-cost allocation.
DE
US Incorporation for German Founders
GmbH + Delaware structure, Germany-US treaty, exit-tax considerations.
FR
US Incorporation for French Founders
SAS vs Delaware, France-US treaty, exit-tax and PFIC considerations.
AU
US Incorporation for Australian Founders
Pty Ltd + Delaware, Australia-US treaty, CGT on US stock disposals.
PH
US Incorporation for Filipino Founders
BIR coordination, Delaware setup, remittance rules.
ID
US Incorporation for Indonesian Founders
Indonesia tax, Bank Indonesia FX rules, Delaware mechanics.
VN
US Incorporation for Vietnamese Founders
Vietnam SBV approvals, Delaware setup, outbound investment compliance.
US incorporation by state.
5 guidesDelaware
US Incorporation in Delaware
Why Delaware wins for VC-track C-Corps; Court of Chancery, franchise tax, agent setup.
Wyoming
US Incorporation in Wyoming
Low-cost LLC for bootstrapped founders; privacy, annual report, agent.
California
US Incorporation in California
California franchise tax, PE triggers, when it makes sense to incorporate in-state.
New York
US Incorporation in New York
NY franchise, publication requirement, when NY makes sense over Delaware.
Texas
US Incorporation in Texas
Texas franchise, no personal income tax, when Texas beats Delaware for operating entities.
US incorporation by use case.
7 guidesHub
US Incorporation (Main Guide)
Primary US LLC & C-Corp incorporation page for Indian founders.
Guide
US Company Formation Guide
End-to-end walkthrough: state, entity, EIN, bank, compliance calendar.
SaaS
US Incorporation for SaaS
Nexus, sales-tax, state registrations, Stripe acceptance for SaaS products.
Fintech
US Incorporation for Fintech
Money transmitter licensing, state regulators, banking partners.
D2C
US Incorporation for D2C Brands
Shopify + Delaware + sales tax nexus for direct-to-consumer brands.
App Store
US Incorporation for App Store Publishing
Apple App Store / Google Play payout to US entity; tax forms and routing.
Stripe
US Incorporation for Stripe
Delaware entity + Stripe account from India; verification and KYB flow.
Alternatives & platforms.
4 guidesAlt
Stripe Atlas Alternative (India)
Full-service CA-led alternative to Stripe Atlas for Indian founders.
Alt
Stripe Atlas Alternative
When Stripe Atlas falls short and what to use instead.
Alt
Doola Alternative
CA-led alternative to Doola for Indian and global founders.
Alt
Firstbase Alternative
CA-led alternative to Firstbase with ongoing compliance included.
Alt
LegalZoom Alternative
For founders who want more than LegalZoom's generic incorporation.
Tools & calculators.
10 tools · see all on /toolsCalc · New
LRS TCS Calculator
20% TCS on foreign remittance under Section 206C(1G) with 8 categories + ITR recovery.
Calc · New
UAE Corporate Tax Calculator
9% UAE CT + QFZP 0% + Small Business Relief. For Dubai holdcos.
Calc · New
New vs Old Tax Regime Calculator
Section 115BAC vs old regime, FY 2025-26 (AY 2026-27). Highlights winner.
Calc · New
Form 5472 Penalty Calculator
USD 25K/year/form × missed years × related parties under IRC 6038A.
Calc · New
India-US Flip Tax Impact Calculator
Indian LTCG at swap now vs projected Series A FMV. Shows early-flip savings.
Calc · New
NRI Property TDS + LDC Calculator
Default Section 195 TDS vs Form 13 LDC-reduced TDS + Section 54 reinvestment.
Calc · New
ESOP Perquisite Tax Calculator
Section 17(2) at exercise + capital gains at sale + DPIIT 192(1C) 48-mo deferral.
Calc
Delaware Franchise Tax Calculator
Authorised Shares vs Assumed Par Value method. The USD 85K-vs-USD-400 trap.
Calc
US Incorporation Cost Calculator
Year-1 + year-2 all-in cost across state, entity, compliance scope.
Checker
SME IPO Eligibility Checker
BSE SME + NSE Emerge listing criteria screening with gap analysis.
Glossary — what is...
16 definitionsGlossary
What is EIN
Employer Identification Number — the US entity tax ID. How to get, from India.
Glossary
What is DTAA
Double Taxation Avoidance Agreement — mechanics and treaty-benefit claim process.
Glossary
What is FATCA
Foreign Account Tax Compliance Act — Indian bank reporting, FFI classification.
Glossary
What is FBAR
Report of Foreign Bank and Financial Accounts (FinCEN 114) — who files, when.
Glossary
What is Form 1120
US corporate income tax return — and pro forma 1120 for foreign-owned LLCs.
Glossary
What is Form 5472
Information return for 25%+ foreign-owned US entities with related-party transactions.
Glossary
What is Form W-8BEN
Beneficial-owner declaration for US-source income, non-US-persons' treaty-rate claim.
Glossary
What is Delaware C-Corp
Standard entity for US venture-track companies — why Delaware, why C-Corp.
Glossary
What is Registered Agent
The in-state address for official notices — required for every US entity.
Glossary
What is Stripe Atlas
Stripe's incorporation offering — what it does, what it leaves to you.
Glossary
What is Mercury Bank
Fintech business banking platform — FDIC via partners, Treasury yield.
Glossary
What is 409A Valuation
Independent FMV determination required for US private-company option grants.
Glossary
What is 83(b) Election
30-day founder-stock tax election — lock in zero-basis for restricted stock.
Glossary
What is Section 1202 QSBS
USD 10M+ capital gains exclusion for 5-year-held C-Corp stock.
Glossary
What is PFIC
Passive Foreign Investment Company — the Form 8621 trap for US-person Indian mutual-fund holders.
Glossary
What is GIFT City
India's IFSC regime — Section 10(23FE), 10(4D), tax incentives, fund structures.
ESOP & employee equity.
4 guidesIndia
How to Issue ESOPs in India
Section 17(2) plan, trust structure, vesting cliff, perquisite tax at exercise.
Design
ESOP Compensation Design
Grant sizes, vesting schedules, cliff vs no-cliff, acceleration.
Cost
ESOP Valuation & Cost
Valuation routes (NAV, DCF, 409A), accounting P&L impact, cost illustration.
Valuation
How to Value Early-Stage Startup
Methods: Berkus, scorecard, DCF, comparable transactions.
India startup & compliance.
7 guidesDPIIT
Register Startup India (DPIIT)
DPIIT recognition process, benefits (Section 80-IAC, Section 56), eligibility.
Setup
How to Start a Startup in India
Entity choice, DIN, PAN, GST, MCA filings, bank account, first 90 days.
Guide
Startup India Complete Guide
Scheme map — DPIIT, Startup India Seed Fund, SIDBI Fund of Funds.
TM
How to Register Trademark in India
TM-A filing, 45 classes, objection and opposition workflow.
Service
Startup Registration (service)
BQP's startup incorporation + DPIIT + compliance stack.
Cost
Startup Registration Cost
Transparent pricing for Indian startup registration + DPIIT recognition.
TP
India-US Transfer Pricing
Section 92D documentation, cost-plus markup, Delaware-India inter-company agreement.
SME IPO & capital markets.
6 guidesHub
SME IPO Advisory
BSE SME + NSE Emerge end-to-end advisory. BQP's primary SME IPO service page.
Cost
SME IPO Cost in India
Transparent cost breakdown: merchant banker, lawyer, auditor, listing fees.
Choice
SME IPO vs Main Board
BSE SME / NSE Emerge vs BSE / NSE main board — thresholds, costs, disclosure.
SEBI
Prepare for SEBI IPO Inspection
Due diligence file structure, document pack, interview prep.
Service
IPO Advisor
BQP's IPO advisory stack — from readiness audit to listing.
Compare
CA Firm vs Big-4 for IPO
Cost, specialisation, SME-vs-main-board fit of Indian CA firm vs Big-4.
Fundraising & capital.
6 guidesRound
Angel vs VC Funding
Who to pitch at pre-seed / seed, cheque size, dilution math.
Round
Seed vs Series A
Round-sizing, metrics bar, when each round happens.
Fund
AIF vs PMS vs FPI
Indian investment-vehicle choice for domestic fund managers and foreign investors.
Fund
What is AIF (India)
Alternative Investment Fund categories (I/II/III), SEBI regulation, tax status.
Service
Fundraising Advisory
BQP's capital-raise advisory: pitch, investor-list, term-sheet, close.
Service
Capital Advisory
Equity, debt, mezz — capital-stack design for growth-stage.
BQP services.
6 pagesAll
All Services
Complete service catalogue across capital, tax, transactions, strategy.
Service
M&A & Corporate Strategy
Buy-side, sell-side, carve-out, cross-border advisory.
Service
Private Equity
PE deal support — diligence, structuring, portfolio-company work.
Service
Transfer Pricing
India TP study, US contemporaneous documentation, APA strategy.
Service
Growth Strategy
Market entry, GTM, pricing, operating-model advisory.
Engage
Get a Firm Quote
Scope your mandate — typical pricing and 20-min call.
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