Competitively priced Cross-border tax for transport & logistics

For transport & logistics: the cross-border filings, the treaty relief and the disclosures, handled end to end on a written fixed fee. Ask us about competitively priced cross-border tax for transport & logistics: call the 24-hour helpline on +1 (416) 619-0068, or request a written fixed quote today.

  • 15+Years of cross-border experience
  • 18,000+Clients served
  • 5.0Google rating
  • 4Global offices — India, USA, Canada & UAE

Secure a fixed quote

First we read your documents, then you get the price in writing, and only then does the work begin.

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

International transport has dedicated treaty articles that can exempt profits from operating ships and aircraft in the source country — and those articles do not extend to every activity a logistics group performs.

Further down: the governing rule, the first-call questions, two completed files with figures, the way the work runs, and where the fee is published.

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

International transport has dedicated treaty articles that can exempt profits from operating ships and aircraft in the source country — and those articles do not extend to every activity a logistics group performs.

The question below is the one that actually determines the outcome. The difference between the two outcomes is a provision most people in this position have never heard of — and once it is identified, the rest of the file is straightforward.

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

Transport & logistics cross border tax — priced before we start

On a transport and logistics file the fee follows how much of the group's activity the international transport article actually covers. Profits from operating ships and aircraft are one analysis; warehousing, agency work and inland haulage sit outside it and each need their own. More streams of activity means a longer review, priced in writing first.

Corporate cross-border filing

From $999

fixed, quoted before work starts

Corporate returns with foreign income, related-party reporting and cross-border structures, for companies of any size.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

What an employer owes when an employee works in another country: the registrations, the withholding and the reporting that follow.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

Personal returns for individuals, expats and non-residents — foreign income, foreign property and treaty relief handled in one engagement.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

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

Non-resident & departure filings

From $349

fixed, quoted before work starts

The filings that follow a move: the departure year, the arrival year, and the income that keeps arriving from the country behind you.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Voluntary disclosure handled as one piece of work, from the review of what is outstanding to the returns that close it.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

Cross-border estates and trusts, from the reporting on the assets to the returns the beneficiaries then have to file.
See the fee schedule

All published fees on one page — all of it on a single page, so the number you compare is the number you pay.

Three things we hear on the first call

  • Some of our activities appear to be covered by the transport article and some not.
  • Our drivers and crew cross borders constantly with no day records.
  • Our foreign agents may be creating a presence for us.

We hear versions of all three most weeks. The confusion is structural rather than personal: nothing in either system is designed to explain the other. See also resale price & cost plus methods.

The numbers, end to end

The same point, with figures rather than adjectives.

Splitting one salary between two countries

A salary of C$229,000 for a year with 213 working days, 44 of them performed in the other country. Employment income is generally sourced to where the work was physically done.

Splitting one salary between two countries
ItemAmount
Annual salaryC$229,000
Working days in the year213
Days worked in the other country44
Days worked at home169
Income sourced to the other countryC$47,305
Income sourced at homeC$181,695

C$47,305 is sourced abroad on this split, which is the figure the host country taxes and the figure the home credit is computed on. Reproduce this from a travel record, not from memory — it is the first thing an auditor asks for. Your version of this table is the useful one, and it takes a short call and a document pack to produce.

Illustrative figures, not a client engagement: the amounts are chosen to make the mechanism legible, and the rates and thresholds are assumptions stated for the example only. We confirm every one of them against the issuing authority for your own tax year before anything is filed.

Worked through with figures

This is what the rule produces when you put figures through it.

Credit relief on one stream of income

Take C$63,000 of income taxed in both countries. Assume the other country charged 26% on it and the home country would charge 37% on the same amount.

Credit relief on one stream of income
ItemAmount
Income taxed in both countriesC$63,000
Tax paid abroad (assumed 26%)C$16,380
Home tax on the same income (assumed 37%)C$23,310
Credit available (lesser of the two)C$16,380
Home tax still payableC$6,930

The credit absorbs C$16,380 and leaves C$6,930 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.

Treat these numbers as a worked example rather than advice — they exist to make the mechanics visible, and the rates and thresholds are assumed for the illustration. For a real filing, we verify each figure with the authority that publishes it, for your year.

The four steps

  1. 1A short call to work out what actually applies to you and what does not
  2. 2A written quote against a defined scope, with nothing billed by the hour
  3. 3We prepare, a named reviewer checks it, and you see it before it goes
  4. 4You approve, we file, and only then do you pay
  • Your existing accountant keeps the domestic file; we take the cross-border piece, with the boundary in writing.
  • Nothing is filed until you have read it.
  • A change of scope is re-quoted before the work, never added to the invoice after it.

Where to go from here

If that describes your position, the next step is a short call — not a form.

Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.

Cross border tax compliance, in practice

This is the page to read on cross border tax compliance. It takes cross-border tax for transport & logistics 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.

The four phases of the work

  1. Tell us the dates and we will tell you the position

    Arrival, departure, the years in between — the residence question turns on those before anything else.

  2. Fixed fee, defined scope, in writing

    Both agreed before work starts, so the engagement cannot grow into a larger bill.

  3. Prepared together, not passed between firms

    You are not the go-between for two sets of advisers working from two sets of assumptions.

  4. Reviewed, approved, filed

    A named practitioner checks it, you approve it, and then it goes.

How transport & logistics cross border tax 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

The vocabulary this page leans on

OIDAR
India's regime for online information and database access services, taxing a foreign supplier on sales to Indian consumers.
Substantial presence test
The US day-count test for residence. It weights the current year most heavily and includes fractions of the two preceding years, so a pattern of visits can create residence without any single long stay.
Streamlined filing
The US catch-up route for non-willful filers, requiring a limited number of back returns and account reports plus a signed certification. Availability ends when the IRS makes contact first.
Form 3CEB
The Indian accountant's report on international related-party transactions, mandatory regardless of transaction size.

Transport & logistics cross border tax — what the published fees look like

The second band is about people and agents rather than profits. Where drivers and crew cross borders with no day records, or foreign agents may be creating a presence for a logistics group, the fee depends on how many countries have to be tested and how much of the record has to be rebuilt.

Payroll & mobility setup

$999fixed, before work starts

Covers: Registrations, withholding and the employer obligations that follow staff working across a border, set up once and correctly.

See this fee page

Individual tax filing

$349fixed, before work starts

Covers: Personal returns for individuals, expats and non-residents — foreign income, foreign property and treaty relief handled in one engagement.

See this fee page

Why choose Legal Quotient for transport & logistics cross border tax

The fee is fixed before we start

Quoted from your documents and agreed in writing. The number you accept is the number you pay.

4 global offices

Meet us in person in India, the USA, Canada and the UAE, or send everything through the secure portal — the same process either way.

We say early if it is not our work

If a file needs something this practice does not do, you hear that at the start rather than after a bill.

The quote comes from your documents

Nothing is priced from a phone call. We read what you have first, then the fee is set — so the scope and the number are agreed on the same evidence.

The firm’s founder at his desk in the Delhi office

From first call to filed return

Step 1

The opening call

A first call to map the obligations across every country involved

Step 2

Scope in writing

A single fixed fee covering the whole set, agreed before we begin

Step 3

Prepared and checked

Preparation in the order that makes the relief usable, with a reviewer's sign-off

Step 4

Filed, then supported

You approve the finished work, and we file it

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

How the work runs — quote first, then the work

  • Step 1: Upload the file as it stands – A secure link arrives after the first call. Incomplete is fine; that is what the review is for.
  • Step 2: The number is settled up front – Priced from your own documents and confirmed in writing before any preparation begins.
  • Step 3: Both returns on one desk – One engagement covers every country the file touches, reconciled line against line.
  • Step 4: Your approval, then the filing – The return is yours to check first. We file once you say so.

Quoted up front, in writing.

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

Keep reading, sideways

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

The work we do for clients like this

Form T2062C — section 116 notification Its own page: t2062c section 116 notification — mechanism, deadlines and published fees.
Working remotely from abroad — the tax implications Everything on tax implications working remotely abroad, at the same depth as this page.
Corresponding adjustment via MAP Corresponding adjustment via map — the guide, the FAQ and the fixed fee.
Digital services & the marketplace rules The full guide to digital services & the marketplace rules, with the fee fixed before any work starts.
Secondment agreements and reimbursement Its own page: secondment agreements and reimbursement — mechanism, deadlines and published fees.
Form 3CEAD — CbCR filing (India) Everything on form 3cead India, at the same depth as this page.
Limitation on benefits — the treaty test Limitation on benefits treaty — the guide, the FAQ and the fixed fee.
Tax Court of Canada appeals The full guide to tax court of Canada appeals, with the fee fixed before any work starts.
Form NR301 — treaty benefit declaration Its own page: nr301 treaty benefit declaration — mechanism, deadlines and published fees.

Clients who arrive with this exact page

Franchise owners — what you owe in each country Its own page: franchise owners what you owe in each country — mechanism, deadlines and published fees.
Family holding companies cross-border tax Everything on family holding companies cross border tax, at the same depth as this page.
Tax for professors & lecturers Professors & lecturers tax — the guide, the FAQ and the fixed fee.
Non-resident landlords — what we charge The full guide to non-resident landlords what we charge, with the fee fixed before any work starts.
Hospitality & franchise groups cross-border tax Its own page: hospitality & franchise groups cross border tax — mechanism, deadlines and published fees.
Amazon FBA sellers — your filing calendar Everything on amazon fba sellers your filing calendar, at the same depth as this page.
Day traders — your filing calendar Day traders your filing calendar — the guide, the FAQ and the fixed fee.
Advisors & referral partners cross-border tax The full guide to advisors & referral partners cross border 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.

Countries and corridors this work reaches

Georgia tax for expats — country guide Its own page: georgia tax for expats — mechanism, deadlines and published fees.
Ghana tax for expats — country guide Everything on Ghana tax for expats, at the same depth as this page.
Ecuador tax for expats — country guide Ecuador tax for expats — the guide, the FAQ and the fixed fee.
India–UAE tax corridor The full guide to India UAE tax, with the fee fixed before any work starts.
Seychelles tax for expats — country guide Its own page: seychelles tax for expats — mechanism, deadlines and published fees.
Mexico tax for expats — country guide Everything on Mexico tax for expats, at the same depth as this page.
Luxembourg tax for expats — country guide Luxembourg tax for expats — the guide, the FAQ and the fixed fee.
Indonesia tax for expats — country guide The full guide to Indonesia tax for expats, with the fee fixed before any work starts.
Thailand tax for expats — country guide Its own page: Thailand tax for expats — mechanism, deadlines and published fees.

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

What these engagements turn on

Case study 1

An Adjustment in One Country and No Relief in the Other

A pricing adjustment taxes the same profit twice unless the other country makes a corresponding one. The mutual agreement route is what produces that relief, and it is opened on a timetable set by the treaty rather than by either revenue authority.

Read how this one runs
Case study 2

A Taxable Presence Created Without an Office

A dependent agent habitually concluding contracts can create a permanent establishment where there is no premises at all. The review tests what the person actually does against what the treaty describes.

Read how this one runs
Case study 3

A US LLC Owned by a Canadian, Taxed Twice by Design

The two countries classify an LLC differently, so the credit relief that ought to apply frequently does not. The engagement looks at whether the structure can be changed, and where it cannot, at how to make the credit work.

Read how this one runs
Case study 4

Branch or Subsidiary, Decided Before Incorporation

The choice changes where profits are taxed, what has to be filed, and whether losses in the early years are usable. It is difficult to reverse once trading has begun, so it is modelled first.

Read how this one runs
Case study 5

An Indian Company Paying a Foreign Supplier

Payments abroad carry deduction at source and a certification filed before the money moves. Whether the treaty reduces the rate depends on what is being bought, and the classification is the decision the whole filing rests on.

Read how this one runs
Case study 6

Never Filed a US Return — and Only Just Found Out

Born in the United States, left as an infant, and told by a bank that the returns were owed all along. The work is sequencing: establish which years are actually open, choose the catch-up route on the facts rather than filing quietly, and claim the exclusions and credits that were never taken.

Read how this one runs
Case study 7

The Two-Year Window After Returning to India

Returning residents pass through a transitional status in which foreign income is largely outside the Indian net. The engagement establishes when the window opens and closes, and puts the transactions that benefit inside it.

Read how this one runs
Case study 8

Deemed Resident or Factual Resident — Not the Same File

The two statuses attract different returns, different credits and different provincial treatment, and the label is decided by facts rather than chosen. Establishing which applies is the work; the filing follows from it without argument.

Read how this one runs

All case studies — every published engagement in one place.

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

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

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

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

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

Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

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

Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

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

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

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

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

Cross-Border Real Estate

Foreign property income and sales are taxed in both countries by default; Section 216, FIRPTA and treaty credits are the standing toolkit.

Property is taxed where it sits, which is the one rule no treaty overrides. What the treaty does decide is the credit, the rate on the rent and what happens on the sale — and the clearance certificate on a disposition is applied for before closing, not after the buyer has already held the money back.

  • Section 216 rental returns
  • FIRPTA withholding recovery
  • Section 116 clearance
  • Treaty credit optimization
Explore Real Estate

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

  • 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

Transport & logistics cross-border tax — questions we are asked

What makes transport & logistics different from an ordinary filing?

International transport has dedicated treaty articles that can exempt profits from operating ships and aircraft in the source country — and those articles do not extend to every activity a logistics group performs. 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.

Which countries have a tax treaty with the United States?

Around sixty, including Canada, the United Kingdom, India, Australia and most of western Europe — but the list matters less than the terms, because each treaty caps rates and allocates income differently. Two countries with treaties can produce opposite answers on the same pension or the same royalty. What decides your position is the specific article covering your income type. See our country guides.

What is double taxation?

Double taxation means the same income being taxed by two authorities. It comes in two forms: juridical, where two countries each tax one person on one amount, and economic, where two different people are taxed on the same underlying profit — a company on its earnings and a shareholder on the dividend paid out of them. Relief comes from a treaty, a foreign tax credit, or an exemption, and which one applies depends on the income type. How to avoid double taxation sets out the routes.

Can you help before I move rather than after?

That is the cheapest engagement we offer. Almost every lever in this area expires on the day a status changes, and beforehand they are all still available.

Why is cross-border work more expensive than a domestic return?

Because two systems have to be reconciled rather than one applied, and the reconciliation is where the money is saved. The fee is still fixed and agreed before we start.

No hourly billing, ever

A fixed fee for transport & logistics filing

Describe what happened and which countries are involved; the fee comes back in writing before anything begins.

  • Offices in India, the USA, Canada and the UAE
  • 18,000+ clients served
  • Rated 5.0 out of 5 stars on Google

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.

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