The Resource Supreme Court rules on permanent establishment issues and attribution of profits in oursourcing industry
Supreme Court rules on permanent establishment issues and attribution of profits in oursourcing industry
Resource Information
The item Supreme Court rules on permanent establishment issues and attribution of profits in oursourcing industry 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 Supreme Court rules on permanent establishment issues and attribution of profits in oursourcing industry 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 the recent landmark judgment of DIT (International Taxation), Mumbai v. Morgan Stanley and Co. delivered on 9 July 2007, the Supreme Court of India scrutinized the tax regime applicable to the outsourcing industry. The judgment deals with the circumstances when the permanent establishment of the non-resident entity comes into existence in India, the differences between stewardship and deputation and the issue of further attribution of profits to a permanent establishment beyond the arm's length price paid by the non-resident entity. This article analyses the background, reasoning and impact of the judgment and provides an overview of the treatment in India of issues relevant for the outsourcing industry
- Language
- eng
- Label
- Supreme Court rules on permanent establishment issues and attribution of profits in oursourcing industry
- Title
- Supreme Court rules on permanent establishment issues and attribution of profits in oursourcing industry
- Language
- eng
- Summary
- In the recent landmark judgment of DIT (International Taxation), Mumbai v. Morgan Stanley and Co. delivered on 9 July 2007, the Supreme Court of India scrutinized the tax regime applicable to the outsourcing industry. The judgment deals with the circumstances when the permanent establishment of the non-resident entity comes into existence in India, the differences between stewardship and deputation and the issue of further attribution of profits to a permanent establishment beyond the arm's length price paid by the non-resident entity. This article analyses the background, reasoning and impact of the judgment and provides an overview of the treatment in India of issues relevant for the outsourcing industry
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 9 (2007),
- http://library.link/vocab/creatorName
-
- Seth, M
- Goradia, S
- Geographic coverage
-
- International
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- PE
- allocation of profits
- outsourcing
- Label
- Supreme Court rules on permanent establishment issues and attribution of profits in oursourcing industry
- Label
- Supreme Court rules on permanent establishment issues and attribution of profits in oursourcing industry
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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/Supreme-Court-rules-on-permanent-establishment/3rhWMF-SNaM/" 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/Supreme-Court-rules-on-permanent-establishment/3rhWMF-SNaM/">Supreme Court rules on permanent establishment issues and attribution of profits in oursourcing industry</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>
