The Resource Case note : subsidiary of foreign parent not permanent establishment in India
Case note : subsidiary of foreign parent not permanent establishment in India
Resource Information
The item Case note : subsidiary of foreign parent not permanent establishment in India represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Case note : subsidiary of foreign parent not permanent establishment in India represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Case note : subsidiary of foreign parent not permanent establishment in India
- Title
- Case note : subsidiary of foreign parent not permanent establishment in India
- 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
- Label
- Case note : subsidiary of foreign parent not permanent establishment in India
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Case-note--subsidiary-of-foreign-parent-not/1qd9MP676Ho/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Case-note--subsidiary-of-foreign-parent-not/1qd9MP676Ho/">Case note : subsidiary of foreign parent not permanent establishment in India</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
