Reasonably priced Technology & SaaS: what you owe in each country

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Cross-border tax advice and filing for technology & saas: your position assessed, the returns prepared, the fee fixed in writing before we start. Ask us about reasonably priced technology & SaaS: what you owe in each country: call the 24-hour helpline on +1 (416) 619-0068, or request a written fixed quote today.

+1 (416) 619-0068 See fixed fees
  • 15+Years of cross-border experience
  • 18,000+Clients served
  • 5.0Google rating
  • 4Global offices — India, USA, Canada & UAE
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Secure a fixed quote

Start by sending whatever paperwork exists — a written fixed quote comes back before any work begins.

24-hour helpline: +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE
  • Fixed fee agreed before work starts
  • Google rating 5.0 out of 5
In short

Software and subscription revenue is characterised differently across jurisdictions — as services, as royalties, or as a digital supply — and the characterisation changes both withholding and indirect tax.

On this page: the rule that applies here, the questions we are asked first, two finished files with their numbers, how an engagement runs, and the fee it starts from.

The rule that applies to this group and not the one next to it

Software and subscription revenue is characterised differently across jurisdictions — as services, as royalties, or as a digital supply — and the characterisation changes both withholding and indirect tax.

The question below is the one that actually determines the outcome. An ordinary preparer will get the general position right and miss the specific one, because the specific one is not on the form. It has to be known about, claimed, and supported.

The team at work in the open-plan office

Fixed fees for technology & saas what you owe in each country, agreed up front

Working out what a technology and SaaS business owes in each country is priced on how many countries are in scope and whether the subscription income is treated in each as a service, a royalty or a digital supply. Add a jurisdiction and you add a return and an indirect-tax position. Quoted in writing first.

Corporate cross-border filing

From $999

fixed, quoted before work starts

The corporate return and its cross-border schedules as one engagement, so the group files a consistent position everywhere.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Local file, master file and benchmarking for groups trading across borders, documented to the standard the authority expects.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

A personal filing built from your own documents — employment, investment and rental income across borders, with the treaty position set out.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Registrations, withholding and the employer obligations that follow staff working across a border, set up once and correctly.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

The reporting obligations that attach to owning something abroad, worked out from your holdings rather than from the tax return alone.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

For a filing history that stopped — the penalty position assessed first, then the years filed in the order that protects it.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

The returns an estate or trust owes on each side, prepared together so relief for tax paid abroad is actually claimed.
See the fee schedule

All published fees on one page — each engagement priced as one number on one list, with nothing left as a range.

Three things we hear on the first call

  • Some customers withhold tax on our invoices and others do not.
  • We have engineers in three countries and one corporate entity.
  • Our contracts were written domestically and we now sell globally.

That list is the reason this desk exists. Individually each question has an answer; together they need someone who holds both systems at once. See also tax for aid & ngo workers.

What this looks like with numbers

Worked through with figures, the mechanism looks like this.

Equity that vests after the move

A grant worth C$192,000 at vest, over a 43-month vesting period, 8 months of which were worked in the first country and 35 in the second.

ItemAmount
Value at vestC$192,000
Vesting period (months)43
Months worked in the first country8
Months worked in the second country35
Apportioned to the first countryC$35,721
Apportioned to the second countryC$156,279

Two countries tax slices of one gain: C$35,721 and C$156,279 on this apportionment. Where their taxing points differ — grant, vest, exercise or sale — the credit can arrive in a year the other country is no longer taxing, which is the mismatch to plan around. The shape of that result holds; the size of it depends entirely on your own numbers and dates.

An illustration, not a client file. The sums are chosen for legibility and the thresholds are stated for the example alone — nothing reaches a filing until it has been confirmed at source for your own year.

What this looks like with numbers

Here is the rule doing its work on an actual set of amounts.

Credit relief on one stream of income

Take C$142,000 of income taxed in both countries. Assume the other country charged 20% on it and the home country would charge 36% on the same amount.

ItemAmount
Income taxed in both countriesC$142,000
Tax paid abroad (assumed 20%)C$28,400
Home tax on the same income (assumed 36%)C$51,120
Credit available (lesser of the two)C$28,400
Home tax still payableC$22,720

The credit absorbs C$28,400 and leaves C$22,720 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. Your version of this table is the useful one, and it takes a short call and a document pack to produce.

An illustration, not a client file. The sums are chosen for legibility and the thresholds are stated for the example alone — nothing reaches a filing until it has been confirmed at source for your own year.

How the engagement runs

  1. 1A call to the 24-hour helpline to find out whether this is a filing or a project
  2. 2A fixed fee for a written scope — re-quoted if the scope changes, never invoiced silently
  3. 3Preparation against the evidence, with the positions documented as we go
  4. 4Your approval, then the filing — in that order
  • Authorisation with each authority, so we see the assessments and slips directly rather than asking you for them.
  • Consultations scheduled to your working day rather than ours.
  • A 24-hour helpline, +1 (416) 619-0068, before you commit to anything.

Your next step

The quote comes before the work, in writing.

Checked and signed off for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.

Where international tax accountant comes into this file

This is the page to read on international tax accountant. It takes technology & SaaS: what you owe in each country in order — the test that decides who is affected, the returns and forms that follow from it, and a fee quoted in writing before anything starts.

How the engagement runs, phase by phase

  1. Documents first, questions second

    We read the file before asking anything, so the questions we do ask are the ones that matter.

  2. A quote you can hold us to

    Fixed in writing against a defined scope. No hourly meter, and no revision after the fact.

  3. The order of filing decided deliberately

    Which return goes first can decide whether relief is available at all. That is planned, not discovered.

  4. Nothing filed without your sign-off

    You see the completed work, ask what you need to, and approve it before submission.

How technology & saas what you owe in each country is handled here

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

Key terms behind this page, defined

Advance pricing arrangement
An agreement with one or both tax authorities fixing the transfer-pricing method for future years, and in some countries for past ones by rollback.
Apportionment
The division of a multi-state or multi-province tax base between jurisdictions by formula, usually on sales, payroll and property.
Deemed disposition
A rule that treats property as sold at market value even though nothing was sold — on emigration, on death, or on a change of use. Tax arises without a cash event.
Double taxation
The same income taxed twice. Relief comes from a treaty article giving one country the exclusive right, from a credit, or from an exemption — claimed, never automatic.

Technology & saas what you owe in each country — what the published fees look like

The second band below covers the country-by-country position for people rather than for revenue. Where a SaaS group's engineers sit in one country and the company files in another, the fee turns on how many payrolls are in scope and whether records exist for the days actually worked in each.

Transfer pricing documentation

$2,500fixed, before work starts

Covers: Benchmarking and documentation for related-party dealings, prepared to the standard the reviewing authority applies.

See this fee page

Corporate cross-border filing

$999fixed, before work starts

Covers: Corporate returns with foreign income, related-party reporting and cross-border structures, for companies of any size.

See this fee page

Individual tax filing

$349fixed, before work starts

Covers: A personal filing built from your own documents — employment, investment and rental income across borders, with the treaty position set out.

See this fee page

Why choose Legal Quotient for technology & saas what you owe in each country

Cross-border is the whole practice

International and cross-border tax is all we do — not a sideline next to domestic work. The edge cases on this page are our ordinary Tuesday.

18,000+ clients served

Individuals, expats and corporations across India, the USA, Canada and the UAE have filed with us — 15+ years of cross-border work.

Residence is tested, not assumed

Where you are resident for treaty purposes is a question with a method. We work through it and write down the answer, with the facts it rests on.

Every figure on a page is traceable

Where a rate or a threshold appears in our writing it names the tax year it belongs to. Where it could not be confirmed, the page describes the mechanism and quotes no number.

Two of the firm’s advisers at a desk in the Delhi office

Technology & saas what you owe in each country — the four phases

Step 1

The opening call

A short call to work out what actually applies to you and what does not

Step 2

Scope in writing

A written quote against a defined scope, with nothing billed by the hour

Step 3

Prepared and checked

We prepare, a named reviewer checks it, and you see it before it goes

Step 4

Filed, then supported

You approve, we file, and only then do you pay

Two of the firm’s advisers and the team in the open-plan office

From first document to filed return

  • Step 1: Start with a conversation about the facts – Dates, residence, where the income arose. Fifteen minutes is usually enough to know what applies.
  • Step 2: Scope and price, both written down – You get the scope and the fixed fee together, so there is no question later about what was included.
  • Step 3: Prepared by one team, reviewed by a named practitioner – The same people see both sides of the file, and the reviewer signs their name to it.
  • Step 4: Filed, then followed through – Submission is not the end of the engagement — the queries that arrive afterwards are part of it.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

More of the same work, from other angles

Each of these carries its own guide, pricing pointers and FAQ.

Core services for this situation

Intercompany management fees and transfer pricing What is transfer pricing — the guide, the FAQ and the fixed fee.
Resale price & cost plus methods The full guide to resale price & cost plus methods, with the fee fixed before any work starts.
Form 8832 — entity classification election Its own page: form 8832 entity classification election — mechanism, deadlines and published fees.
Profit split method Everything on profit split method, at the same depth as this page.
IRS audit of a foreign-income return IRS audit of a foreign income return — the guide, the FAQ and the fixed fee.
Appeal to CIT(A) — Form 35 The full guide to appeal to cit(a) form 35, with the fee fixed before any work starts.
Business restructuring & exit charges Its own page: business restructuring & exit charges — mechanism, deadlines and published fees.
Form T1243 — deemed disposition Everything on T1243 deemed disposition, at the same depth as this page.
MLI & the principal-purpose test MLI principal purpose test — the guide, the FAQ and the fixed fee.

Who we bring this work to

Airline pilots — what we charge Airline pilots what we charge — the guide, the FAQ and the fixed fee.
Tax for coaches & trainers The full guide to coaches & trainers tax, with the fee fixed before any work starts.
Tax for actors & film crew Its own page: actors & film crew tax — mechanism, deadlines and published fees.
Tax for non-resident landlords Everything on non-resident landlords tax, at the same depth as this page.
Tax for pharmacists Pharmacists tax — the guide, the FAQ and the fixed fee.
Medical & dental practices cross-border tax The full guide to medical & dental practices cross border tax, with the fee fixed before any work starts.
Tax for translators & interpreters Its own page: translators & interpreters tax — mechanism, deadlines and published fees.
Tax for freelance designers & writers Everything on freelance designers & writers tax, at the same depth as this page.
Tax for civil & structural engineers Civil & structural engineers tax — the guide, the FAQ and the fixed fee.

The corridors we work every week

Bangladesh tax for expats — country guide Bangladesh tax for expats — the guide, the FAQ and the fixed fee.
Mauritius tax for expats — country guide The full guide to mauritius tax for expats, with the fee fixed before any work starts.
Barbados tax for expats — country guide Its own page: Barbados tax for expats — mechanism, deadlines and published fees.
Chile tax for expats — country guide Everything on Chile tax for expats, at the same depth as this page.
Hong Kong tax for expats — country guide Hong Kong tax for expats — the guide, the FAQ and the fixed fee.
Spain tax for expats — country guide The full guide to Spain tax for expats, with the fee fixed before any work starts.
Zambia tax for expats — country guide Its own page: zambia tax for expats — mechanism, deadlines and published fees.
Canada–Hong Kong tax corridor Everything on Canada Hong Kong tax, at the same depth as this page.
Latvia tax for expats — country guide Latvia tax for expats — the guide, the FAQ and the fixed fee.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Files that look like this one

Case study 1

Wintering in the US Long Enough to Become a US Filer

Days in the United States accumulate across three years, and enough of them make you a US resident for tax regardless of immigration status. The file counts the days properly and files the statement that keeps the position closer connection rather than residence.

Read how this one runs
Case study 2

Moving Money Out of India and the Certificates It Needs

A remittance out of India needs its tax position certified before the bank will process it. The file establishes the character of the funds, produces the certification, and keeps the position consistent with the returns already filed.

Read how this one runs
Case study 3

An NRI Selling Indian Property With Tax Withheld on the Price

Withholding on a sale by a non-resident is applied to the sale value rather than to the gain, so it routinely exceeds the tax due. A lower-deduction certificate obtained before completion avoids locking the difference up until a return is assessed.

Read how this one runs
Case study 4

Whether the Year Made Someone an NRI

Indian residence is decided by presence tests applied to the financial year, and a single trip can change the answer for the whole of it. The status is established before any return or exemption is considered.

Read how this one runs
Case study 5

A Residency Determination Review After Leaving the Country

Residence is decided on ties, not on a form, and the review asks for evidence of every one of them. The file assembles the ties that were severed and the ones that remained, and answers the questionnaire against the treaty rather than around it.

Read how this one runs
Case study 6

A Student or Researcher Covered by a Treaty Article

Several treaties carry a dedicated article for students, trainees and visiting researchers that displaces the ordinary employment rules. Whether it applies turns on the purpose of the stay and the source of the funds, both of which are evidenced rather than asserted.

Read how this one runs
Case study 7

A US Citizen Settled in India, Filing on Both Sides

Residence in India and citizenship in the United States produce two annual returns for one income. The order decides the credit, and the Indian financial year and the US calendar year have to be reconciled before either is prepared.

Read how this one runs
Case study 8

Expanding Abroad — Branch or Subsidiary, Decided on the Numbers

The choice sets the tax on profits, the treatment of early losses, and what it costs to take money home later. The file models all three across the first years rather than deciding on the incorporation cost alone.

Read how this one runs

All case studies — every published engagement in one place.

Delivery, coverage and how we work

Browse sideways: the pages below answer the neighbouring questions.

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

Performance income is taxed where earned — Regulation 105 in Canada, withholding agreements in the U.S. — with special treaty articles overriding the usual rules.

Performance income is taxed where the performance happens, and the deduction is usually taken at source on the gross fee before expenses. Recovering the difference is a filing exercise in the other country, and it only works if the tour, the residency and the withholding certificates were documented while the work was being done.

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Technology & SaaS — what you owe in each country — questions we are asked

What makes technology & saas different from an ordinary filing?

Software and subscription revenue is characterised differently across jurisdictions — as services, as royalties, or as a digital supply — and the characterisation changes both withholding and indirect tax. An ordinary preparer applies the general rule and stops there, which is how the relief in the specific provision goes unclaimed.

Can you work with my existing accountant?

That is how most of these engagements run. They keep the domestic file, we take the cross-border piece, and the boundary is agreed in writing so nothing is done twice or missed.

How does a remittance actually work, and is it taxed?

A remittance is a transfer of money, not a category of income, and moving your own funds between your own accounts is not what creates tax. What can create tax is the income behind the money and the rules of the country it leaves. India, for instance, collects tax at source when a resident individual remits abroad under the Liberalised Remittance Scheme, and requires certification before certain payments leave. The transfer is the trigger for paperwork rather than for tax. See the LRS and tax collected at source.

What is a permanent establishment, and how easily do we create one?

A taxable presence in another country under the treaty — typically a fixed place of business such as an office, branch, factory or workshop, or a dependent agent habitually concluding contracts on your behalf. Some treaties add a services test measured in days. Purely preparatory or auxiliary activity is excluded, but that carve-out is narrower than it sounds: one senior employee working from home in the other country, with authority, has been enough. See business profits and permanent establishment.

Can you handle a fourth country?

We coordinate with a local adviser there and keep ownership of the interaction between the systems, which is where the value and the risk both sit.

How far back can you go?

As far as the records allow. Whether a year can still be corrected, and whether a refund is still claimable in it, are two different questions and we answer both before proposing anything.

Tax terms explained

Staking rewardAngel taxGILTIStock option benefitAdvance taxODIBusiness visitorForeign earned incomeTax risk registerPhysical presence testTreaty overrideFC-GPRCompliance calendarSuperficial loss Browse the full A–Z glossary

Related pages

The rest of this section

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Pricing for this work

US return from abroad (1040 + 2555/1116) — fixed-fee priceEstate & trust returns — fixed-fee priceGST/HST non-resident registration — fixed-fee priceDual filing — 1040 + T1 together — fixed-fee price
Fixed fee agreed before we start

Ready to deal with technology & saas filing?

Tell us the situation and we quote in writing before any work starts. You approve the result before it is filed.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • 24-hour helpline, +1 (416) 619-0068
  • 18,000+ clients served
  • Your existing accountant keeps the domestic file

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068