by Audit Analyst | Dec 13, 2025 | Joint Venture
Definition of a Cross-Border Joint Venture A cross-border joint venture (JV) is a strategic business partnership formed between companies located in different countries. It involves shared ownership, risks, and responsibilities between foreign and domestic entities....
by Audit Analyst | Dec 13, 2025 | Joint Venture
Legal Validity of Real Estate JVs Indian law allows joint ventures to be formed specifically for real estate projects. JVs are often formed between landowners and developers, or between Indian and foreign investors, or among construction companies and financial...
by Audit Analyst | Dec 13, 2025 | Joint Venture
Applicability to Incorporated JVs JVs formed as private limited or public limited companies must comply with statutory record-keeping under the Companies Act, 2013. These statutory registers serve as official records of the company’s legal and corporate structure....
by Audit Analyst | Dec 13, 2025 | Joint Venture
Tax Status Based on Legal Structure The tax treatment of a JV in India depends on its legal form. A JV may be formed as a separate legal entity (company or LLP) or as a contractual arrangement (unincorporated JV). If incorporated as a company, it is treated as a...
by Audit Analyst | Dec 13, 2025 | Joint Venture
Expense Sharing Based on Ownership Ratio The most common method is to share operational expenses in proportion to each partner’s equity stake. If one partner holds 60% and the other 40%, expenses are typically split in the same ratio. This approach aligns the cost...
