Permanent Establishments & Double Taxation Avoidance Agreements VIS-A-VIS The Indian Income Tax Act 1961

Plan & Executive Summary The initial section provides a brief discourse on the twin principles of taxation- residence based and source based taxation- and the international stand on the same. Section 2 is tripartite. It continues from the introduction to a PE and firstly, the relevant Indian legal provisions are discussed therein. Secondly, two terms

Disclaimer:  The views and opinions expressed in this article are those of the authors. All data and information provided on this site is for informational purposes only. sapaa.in makes no representations as to accuracy, completeness, correctness or validity of any information on this site and will not be liable for any errors, omissions, or delays in this information or any losses, injuries, or damages arising from its display or use.