The Resource Indian AAR examines creation of PE of offshore contractor through subcontract

Indian AAR examines creation of PE of offshore contractor through subcontract

Label
Indian AAR examines creation of PE of offshore contractor through subcontract
Title
Indian AAR examines creation of PE of offshore contractor through subcontract
Creator
Subject
Language
eng
Summary
The Indian Authority for Advance Rulings (AAR) held on 11 September 2009 that subscontracting the installation of equipment in India by a German contractor did not create a fixed place/supervision permanent establishment of the German contractor under the India-Germany tax treaty, thus providing some clarity to contractors on the taxation of income arising from construction projects
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 10 (2009),
http://library.link/vocab/creatorName
  • Sharma, S. (Shailendra)
  • Ranawat, J
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • advance ruling
  • construction project
  • PE
Label
Indian AAR examines creation of PE of offshore contractor through subcontract
Instantiates
Publication
Label
Indian AAR examines creation of PE of offshore contractor through subcontract
Publication

Library Locations

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      52.3736660 4.9336932
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