Permanent establishment

  • Income Tax

Project office used as auxiliary office for liaison not PE unless used for core business – SC

Project office used as auxiliary office for liaison not a PE unless core business is carried on therefrom - SC…

4 years ago
  • Income Tax

CBDT invites comments on committee’s report on Profit Attribution to PE in India

CBDT invites comments on report on Profit Attribution to PE in India. The Committee had examined the existing scheme under…

5 years ago
  • Income Tax

Templates of Rulings received from other jurisdictions and approach to deal with it – CBDT Instruction No. 6/2018 

Templates of Rulings received from other jurisdictions under BEPS Action 5. Ruling exchanged and approach to deal with it.  Instruction…

5 years ago
  • Income Tax

Mere outsourcing business to Indian subsidiary do not constitute Permanent Establishment -SC

Mere outsourcing business to Indian subsidiary do not constitute Permanent Establishment within the meaning of Double Taxation Avoidance Agreement - Supreme…

7 years ago
  • Income Tax

PE under Indo-US DTAA-Adobe India not PE of Adobe Systems USA as agent must have authority to conclude contracts on behalf of the enterprise

PE under Indo-US DTAA-Adobe India not PE of Adobe Systems USA as agent must have authority to conclude contracts on…

8 years ago