The Resource Supreme Court clarifies fixed place permanent establishment requirements

Supreme Court clarifies fixed place permanent establishment requirements

Label
Supreme Court clarifies fixed place permanent establishment requirements
Title
Supreme Court clarifies fixed place permanent establishment requirements
Creator
Subject
Language
eng
Summary
This case note explains the Supreme Court's decision in Assistant Director of Income Tax-I v. M/s E-Funds IT Solution Inc., which held that, in order to establish a fixed place permanent establishment (PE) in India, a fixed place of business, which is at the disposal of a foreign company, and through which the business has been carried on, must exist in India. A close association between a foreign parent company and its subsidiary company in India is irrelevant to the determination of a fixed place PE
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 1 ; 3 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • fixed place of business
  • PE
  • digital economy
  • case law
Label
Supreme Court clarifies fixed place permanent establishment requirements
Instantiates
Publication
Label
Supreme Court clarifies fixed place permanent establishment requirements
Publication

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