The Resource Draft rules proposed by India on profit attribution to permanent establishment : an analysis
Draft rules proposed by India on profit attribution to permanent establishment : an analysis
Resource Information
The item Draft rules proposed by India on profit attribution to permanent establishment : an analysis 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 Draft rules proposed by India on profit attribution to permanent establishment : an analysis 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
- The Indian government has issued a draft circular inviting suggestions/comments from the public regarding its examination of the existing approach to profit attribution to a permanent establishment, under article 7 of India's Double Taxation Avoidance Agreements, and regarding the recommended changes to Rule 10 of the Income Tax Rules 1962 designed to bring clarity to domestic law regarding the attribution of profits. The draft rules emphasize a formulary approach to the attribution of profits to a permanent establishment. This article explains the rationale provided by the Indian government for this approach, issues arising from the proposed approach and the impact of the proposed approach on multinational enterprises with operations in India
- Language
- eng
- Label
- Draft rules proposed by India on profit attribution to permanent establishment : an analysis
- Title
- Draft rules proposed by India on profit attribution to permanent establishment : an analysis
- Language
- eng
- Summary
- The Indian government has issued a draft circular inviting suggestions/comments from the public regarding its examination of the existing approach to profit attribution to a permanent establishment, under article 7 of India's Double Taxation Avoidance Agreements, and regarding the recommended changes to Rule 10 of the Income Tax Rules 1962 designed to bring clarity to domestic law regarding the attribution of profits. The draft rules emphasize a formulary approach to the attribution of profits to a permanent establishment. This article explains the rationale provided by the Indian government for this approach, issues arising from the proposed approach and the impact of the proposed approach on multinational enterprises with operations in India
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 5 ; p. 358-364
- http://library.link/vocab/creatorName
- Agrawal, M
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- allocation of profits
- PE
- tax treaty
- formulary apportionment
- case law
- AOA
- agency PE
- construction project
- services PE
- Label
- Draft rules proposed by India on profit attribution to permanent establishment : an analysis
- Label
- Draft rules proposed by India on profit attribution to permanent establishment : an analysis
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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/Draft-rules-proposed-by-India-on-profit/RvOy1U8i7ZU/" 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/Draft-rules-proposed-by-India-on-profit/RvOy1U8i7ZU/">Draft rules proposed by India on profit attribution to permanent establishment : an analysis</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
