The Resource Seismic survey vessel constitutes a permanent establishment

Seismic survey vessel constitutes a permanent establishment

Label
Seismic survey vessel constitutes a permanent establishment
Title
Seismic survey vessel constitutes a permanent establishment
Creator
Subject
Language
eng
Summary
This case note reviews the ruling issued by the Authority for Advance Rulings to SeaBird Exploration FZ LLC, which determined that the applicant's seismic survey activities conducted from its vessels operating in Indian territorial waters constituted a fixed place permanent establishment in India under article 5(1) of the India-United Arab Emirates Income Tax Treaty (1992)
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 4 ; 2 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • PE
  • fixed place of business
  • case law
  • tax treaty
  • advance ruling
Label
Seismic survey vessel constitutes a permanent establishment
Instantiates
Publication
Label
Seismic survey vessel constitutes a permanent establishment
Publication

Library Locations

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      52.3736660 4.9336932
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