Draft rules proposed by India on profit attribution to permanent establishment : an analysis
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The work Draft rules proposed by India on profit attribution to permanent establishment : an analysis represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Draft rules proposed by India on profit attribution to permanent establishment : an analysis
Resource Information
The work Draft rules proposed by India on profit attribution to permanent establishment : an analysis represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Draft rules proposed by India on profit attribution to permanent establishment : an analysis
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- 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
- Geographic coverage
- Asia
- Language note
- English
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