The Resource Case note : subsidiary of foreign parent not permanent establishment in India

Case note : subsidiary of foreign parent not permanent establishment in India

Label
Case note : subsidiary of foreign parent not permanent establishment in India
Title
Case note : subsidiary of foreign parent not permanent establishment in India
Creator
Subject
Language
eng
Summary
In this case note, the authors outline the ruling by the Authority for Advance Rulings in Saudi Arabian Oil Company, which determined that an Indian subsidiary of a Saudi Arabian company did not constitute a permanent establishment in India under article 5 of the India-Saudi Arabia Income Tax Treaty (2006) where the Indian subsidiary merely provides business and marketing support services to its Saudi Arabian parent company
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 5 ; 3 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • advance ruling
  • subsidiary company
  • PE
  • tax treaty
Label
Case note : subsidiary of foreign parent not permanent establishment in India
Instantiates
Publication
Label
Case note : subsidiary of foreign parent not permanent establishment in India
Publication

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