Most entrepreneurs plan taxes annually. Few plan exit taxation strategically. Whether selling business, succession to family, or winding down—exit creates massive tax events. Exit planning must start years before exit, not weeks. Restructuring before sale, holding period optimization, buyer structure negotiation, earn-out vs lump-sum, all dramatically impact net proceeds. The difference between planned and unplanned exit? Often 20-30% of deal value. Do you have exit tax plan?

Entrepreneurs constantly face this decision: take salary or dividend? Salary creates deduction for company, but higher personal tax. Dividend doesn't reduce company profit, but lower personal tax rate. Optimal mix depends on company profit level, personal tax slab, social security considerations, cash flow needs. Different jurisdictions create different optimal mixes. There's no universal answer—only situation-specific optimization. What's your current salary-dividend split rationale?

General Anti-Avoidance Rules give tax authorities power to disregard transactions lacking commercial substance. Implemented to prevent aggressive tax planning. GAAR examines whether arrangement's main purpose is tax benefit. Commercial rationale must exist beyond tax savings. This doesn't prevent legitimate structuring—it prevents artificial arrangements. Every structure needs genuine business purpose documentation. Pure tax-driven transactions without business logic get challenged. Does every element of your structure serve documented business purpose?

India abolished DDT in 2020, fundamentally changing corporate distributions. Previously, company paid tax on dividends. Now, recipient pays tax on dividends received. This shifted tax burden and changed planning strategies entirely. Corporate distributions now require considering recipient's tax slab, residential status, treaty benefits, timing. Same dividend, distributed to different recipients or through different structures, creates wildly different tax outcomes. Have you adapted strategy post-DDT abolition?

"Perpetual traveler" sounds romantic—never tax resident anywhere, paying nothing. Reality: increasingly impossible and legally dangerous. Countries aggressively claim tax residence based on various ties. No tax residence anywhere raises red flags globally. Banks refuse accounts. Compliance becomes nightmare. CRS reports to residence country—but which one? This creates chaos, not freedom. Stable, defensible single tax residence beats perpetual travel fantasy. Where's your genuine economic home?