The Supreme Court ruled that MNCs can be taxed in India if they exercise significant operational control, impacting Hyatt's ...

Supreme Court rules Hyatt International Southwest Asia liable for Income Tax in India, clarifying Permanent Establishment ...

SC rules foreign firm's control over Indian business via shared office space qualifies as a permanent establishment, ...

Even without long-term employees, foreign firms with operational control in India can be taxed, Supreme Court rules in ...

For some guidance on how permanent establishment is currently being interpreted, I turned to Tom Lickess, Director, International Tax at Radius Global Growth Experts.

Permanent establishment is a type of tax connection with a country, and it is a major concern for companies that have remote employees working abroad.

Permanent Establishment (PE) is an especially important concept in corporate tax and a key determinant for applying corporate tax. The PE . Tuesday, 02 January 2024 12:17 GMT.

The permanent establishment elements of the DPT are repealed. It is clarified that the customary rate test does not require a transfer pricing study. So far so good, but there is quite a big but.

Yet another feature of the Income Tax Ordinance, 2001 (the Ordinance) that stands distinct from the provisions of the repealed Income Tax Ordinance, 1979 (the repealed Ordinance) is the ...

This is the first time that the French Supreme Tax Court has ruled on the characterisation of a permanent establishment for a digital player rendering services in France through a non-French ...