Resources
Insights, Publications & Resources
Expert perspectives on corporate tax, cross-border issues, and regulatory developments. Filter by topic below.
- KCM Heirloom
Practical Guide on UAE Foundations
UAE Foundations The foundation structure has rapidly emerged as a cornerstone of the UAE’s private wealth ecosystem. This guide provides a practical overview of the foundation structure, its key features, participants, and mechanics, followed by a comparative analysis of the three UAE jurisdictions where foundations can be established: ADGM, DIFC, and RAK ICC. Introduction Since […]
KCM Consultants10 min - US Tax
Check-the-Box Election: A Powerful Cross-Border Structuring Tool
Entity classification, Form 8832, CFC mitigation, timing risks, and pre-immigration opportunity.
Vasu Patel3 min - US Tax
Deferring Estate Tax for a Non-US Spouse: The QDOT Strategy
Qualified Domestic Trust, unlimited marital deduction, and protecting estate value.
Vasu Patel1 min - US Tax
Pre-Immigration Tax Planning: Before You Move to the US
Drop-off trusts, the 5-year rule, irrevocable transfers, and how to structure before migration.
Vasu Patel1 min - US Tax
Foreign Trusts as Estate Tax Planning Tools
Irrevocable trusts, strings provisions, gift tax, throwback tax, and Form 3520 reporting.
Vasu Patel1 min - US Tax
Estate Tax Blockers: Using Foreign Corporations to Shield US Assets
How blocker structures work, double taxation drawbacks, and transfer considerations.
Vasu Patel1 min - US Tax
US Estate Tax: A Primer for Indian Residents with US Assets
The $60,000 NRA trap, 40% tax rate, situs rules, and why estate tax planning is essential.
Vasu Patel1 min - US Tax
The HIRE Act: A Proposed 25% Tax on Outsourcing Payments
How this proposed US legislation could impact outsourcing costs for US companies.
Vasu Patel1 min - US Tax
The Closer Connection Exception: Escaping Unintended US Tax Residency
How to prove stronger ties to your home country and maintain non-resident status.
Vasu Patel1 min - US Tax
Dual-Status Aliens: US Resident and Non-Resident in the Same Year
Substantial Presence Test, Green Card Test, first-year residency timing, and dual-status filing.
Vasu Patel1 min - US Tax
The PFIC Tax Trap: What US Investors in Foreign Funds Must Know
Passive Foreign Investment Companies, punitive default taxation, QEF elections, and Mark-to-Market.
Vasu Patel1 min - US Tax
The CFC Trap: When Your Foreign Company Becomes a US Tax Problem
Controlled Foreign Corporation rules, Form 5471, Subpart F income, and GILTI — why silence isn’t safe.
Vasu Patel1 min - Cross-Border
UAE as a Holding Company Jurisdiction for U.S. Corporations
The treaty gap, capital gains silver lining, European intermediaries, and structuring solutions.
KCM Consultants3 min - Cross-Border
Tax Guide for UAE Residents Earning Income from India
DTAA benefits: salary exemptions, capital gains, interest/dividends, dual residency opportunities.
KCM Consultants3 min - Corporate Tax
Unlock the Full Potential of UAE Free Zone 0% Tax Rate
Qualifying Free Zone Person status, de minimis thresholds, audited financial statements, QFZP tax rates, and five-year cessation consequences.
KCM Consultants3 min - Foundations
Understanding UAE Foundations: Beyond the Hype
A candid look at foundation shortcomings, the recognition problem in common law countries, and when trusts work better.
KCM Consultants2 min - Cross-Border
Understanding Tax Residency Certificates in the UAE
TRC purpose for DTA benefits, natural-person eligibility routes, 183-day presence, corporate 12-month rule, and DTAA tie-breaker principles.
KCM Consultants3 min - Foundations
KCM Heirloom
UAE Foundations: A Structured Approach to Asset Management & Succession
A practical guide to UAE foundations across ADGM, DIFC, and RAK ICC — participants, probate and tax effects, forced heirship protection, and jurisdiction comparison.
KCM Consultants11 min - Corporate Tax
Navigating the Shift: UAE Corporate Tax Transitional Provisions
Article 61 opening balance sheet rules, GAAR commencement, and Ministerial Decision No. 120 elective adjustments for pre-CT gains on immovable property.
KCM Consultants4 min - KCM Guide
KCM Guide
Pillar One & Pillar Two — Strengthening the Foundation
OECD’s two-pillar solution: Amount A, Amount B, GloBE rules, STTR, India’s position, and UAE Domestic Minimum Top-up Tax.
KCM Consultants5 min - KCM Guide
KCM Guide
Financial Due Diligence — Deal Maker or Deal Breaker?
End-to-end framework for M&A due diligence — quality of earnings, working capital, net debt analysis.
KCM Consultants3 min 
KCM LensKCM Lens
EV Series — Vol. 1: OEMs
India’s EV market, competitive landscape, Ola vs TVS vs Ather, growth drivers, and regulatory framework.
KCM Consultants3 min
KCM LensKCM Lens
EV Series — Vol. 2: Battery Manufacturers
Supply chains, technology evolution, cost dynamics, and India’s positioning.
KCM Consultants2 min
KCM LensKCM Lens
EV Series — Vol. 3: Battery Recyclers
Closing the circular economy loop — recycling technologies, economics, and regulatory frameworks.
KCM Consultants2 min
KCM LensKCM Lens
Semiconductor Series — Vol. 1
Deep-dive into the semiconductor value chain — design, architectures, EDA tools, and the trillion-dollar outlook.
KCM Consultants4 min
KCM HeirloomKCM Heirloom
Lights, Camera, Will — Video Wills in India
Legal admissibility of video recordings as evidence and practical tips for execution.
KCM Consultants3 min
KCM HeirloomKCM Heirloom
Who Will You Trust? — Appointing Fiduciaries
Choosing trustees, executors, and guardians — key parameters and pitfalls to avoid.
KCM Consultants2 min
KCM HeirloomKCM Heirloom
Thou Shalt Not Fight! — No Contest Clauses in Wills
Legal validity, practical limitations, and strategic use of no-contest clauses under Indian law.
KCM Consultants3 min
KCM HeirloomKCM Heirloom
From Legacy to Leadership — Family Council
How family councils work — membership, decision-making, dispute resolution, and the Shah family case study.
KCM Consultants3 min
KCM HeirloomKCM Heirloom
SHAping Governance — Shareholders’ Agreements in Family Businesses
Why every family business needs an SHA — from voting rights and exit restrictions to IPO considerations.
KCM Consultants4 min
KCM HeirloomKCM Heirloom
Guide on Private Trusts
The “What & Why” of family trusts — concept, utility, benefits, and FAQs on private trusts in India.
KCM Consultants6 min