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It’s true that tax, particularly IDT, is considered a niche area. That said, it is not necessarily a trap — provided you are strategic about how you use the opportunity. If you don’t have a compelling alternative offer at the moment, I would recommend accepting the PPO. Use the year to build a strong foundation while tactically positioning yourself for a transition. Here's how:
1. Within your current team, actively seek opportunities with corporate or disputes work. For instance, if a client has a contractual dispute or transaction, try to assist your team on those aspects. Partners are more likely to allocate such work within their team.
1. 2. If your firm has a corporate team, understand how transaction documents like Share Purchase Agreements or Business Transfer Agreements are structured and not limit your understanding to tax clauses.
2. 3. While customs classification assignments may be mundane for you, they are often entry points into broader regulatory analysis — environmental, consumer, BIS, FSSAI, etc. These areas feed directly into regulatory, risk, and corporate advisory work. Learning to navigate these laws adds weight to your profile when considering a switch.
3. 4. IDT is more deeply connected to industrial operations — whether it’s understanding origin rules in trade, structuring global supply chains, or applying sector-specific regulations (e.g., in manufacturing, FMCG, pharma). This kind of industry-aligned exposure is less common in direct tax and could be a differentiator when you later apply to in-house roles or boutique practices.
4.
5. After a year of building skills and relationships, you will be in a better position to explore internal movements or lateral opportunities in Tier 1 or Tier 2 firms. Transitions are not uncommon — firms appreciate associates who are well-trained, adaptable, and proactive.