Case Note : Subsidiary of Foreign Parent Not Permanent Establishment in India
Author | : A. Dugar |
Publisher | : |
Total Pages | : |
Release | : 2018 |
ISBN-10 | : OCLC:1262848657 |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Download or read book Case Note : Subsidiary of Foreign Parent Not Permanent Establishment in India written by A. Dugar and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this case note, the authors outline the ruling by the Authority for Advance Rulings in Saudi Arabian Oil Company, which determined that an Indian subsidiary of a Saudi Arabian company did not constitute a permanent establishment in India under article 5 of the India-Saudi Arabia Income Tax Treaty (2006) where the Indian subsidiary merely provides business and marketing support services to its Saudi Arabian parent company.