The Taxation of Permanent Establishments: An International PerspectiveSpiramus Press Ltd, 2006 - 551 pages The dramatic advances in communications and technology that have taken place in recent years, combined with the progressive development of the Indian economy, have enticed many multi-national companies to tap the rich resources which India has to offer in terms of front-line business support services and customer relations. This has thrust the Indian tax system into the limelight, with multi-nationals and their advisers now needing to become familiar with the relevant aspects of Indian tax law and practice, and in particular, how India approaches the concept of permanent establishment and the circumstances in which a liability to tax in India could arise. This book's principal theme is the taxation of permanent establishments, taking as its starting point the OECD (Organisation for Economic Co-operation and Development) model convention on the avoidance of double taxation, and examining how the Indian courts and India's law-makers have interpreted the rules governing attribution of profits. Some of the issues and concepts may appear to be well settled and some are new. |
Contents
31 | |
XVII | 35 |
XIX | 40 |
XX | 50 |
XXI | 51 |
XXII | 53 |
XXIII | 55 |
XXIV | 57 |
XXV | 58 |
XXVI | 63 |
XXVII | 71 |
XXVIII | 72 |
XXIX | 73 |
XXX | 79 |
XXXII | 83 |
XXXIII | 84 |
XXXIV | 85 |
XXXV | 87 |
XXXVI | 88 |
XXXVII | 89 |
XXXVIII | 90 |
XL | 91 |
XLI | 95 |
XLII | 96 |
XLIV | 100 |
XLV | 102 |
XLVI | 103 |
XLVII | 104 |
XLVIII | 105 |
XLIX | 115 |
L | 116 |
LI | 117 |
LII | 118 |
LIII | 119 |
LIV | 121 |
LV | 123 |
LVI | 124 |
LVIII | 130 |
LX | 131 |
LXII | 132 |
LXIII | 133 |
LXIV | 135 |
LXV | 136 |
LXVI | 138 |
LXVII | 139 |
LXVIII | 143 |
LXX | 145 |
LXXI | 146 |
LXXIII | 148 |
LXXV | 149 |
LXXVII | 150 |
LXXVIII | 151 |
LXXIX | 155 |
LXXXI | 156 |
LXXXII | 159 |
LXXXIII | 162 |
LXXXIV | 165 |
LXXXV | 183 |
LXXXVI | 184 |
LXXXVIII | 186 |
LXXXIX | 189 |
XCI | 191 |
XCII | 193 |
XCIV | 195 |
XCV | 196 |
XCVI | 198 |
XCVII | 199 |
XCVIII | 204 |
CXI | 244 |
CXII | 259 |
CXIV | 268 |
CXV | 283 |
CXVIII | 285 |
CXIX | 287 |
CXX | 288 |
CXXI | 289 |
CXXII | 291 |
CXXIII | 292 |
CXXV | 294 |
CXXVI | 295 |
CXXVIII | 303 |
CXXIX | 315 |
CXXXI | 317 |
CXXXII | 318 |
CXXXIII | 319 |
CXXXIV | 323 |
CXXXV | 328 |
CXXXVIII | 336 |
CXXXIX | 337 |
CXL | 342 |
CXLI | 343 |
CXLII | 345 |
CXLIII | 349 |
CXLIV | 350 |
CXLV | 360 |
CXLVI | 363 |
CXLVII | 365 |
CXLVIII | 366 |
CXLIX | 368 |
CLI | 369 |
CLIII | 375 |
CLIV | 379 |
CLV | 380 |
CLVI | 381 |
CLVII | 383 |
CLVIII | 391 |
CLIX | 396 |
CLX | 397 |
CLXI | 398 |
CLXII | 399 |
CLXIV | 409 |
CLXV | 412 |
CLXVI | 443 |
CLXVIII | 444 |
CLXIX | 445 |
CLXX | 446 |
CLXXI | 447 |
CLXXII | 448 |
CLXXIII | 449 |
CLXXIV | 452 |
CLXXVI | 454 |
CLXXVII | 457 |
CLXXVIII | 458 |
CLXXIX | 460 |
CLXXX | 466 |
CLXXXII | 468 |
CLXXXIII | 469 |
CLXXXIV | 470 |
CLXXXV | 471 |
CLXXXVI | 475 |
CLXXXVIII | 476 |
CLXXXIX | 477 |
CXC | 478 |
547 | |
Common terms and phrases
Accordingly analysed apply arm’s length Article 7(3 assessee assets attraction rule attribution of profits Bank basis business profits capital gains Contracting country of Permanent dealing deduction dependent agent dividend domestic law DTAAs signed effectively connected employees enterprise entity Establishment in India fees for technical Finance Act 2001 force of attraction foreign company Further High Court immovable property Indian branch Indian company Indonesia interest interpretation Kazakhstan liaison office Madras High Court marketing method Mumbai non‐resident OECD Commentary OECD Model Papua New Guinea paragraph payment Permanent Establishment personnel profits attributable provisions of Article provisions of section purpose reinsurance Report reproduced hereunder resident risk Romania royalties section 90 Service PE clause signed by China signed by India signed by Netherlands signed by USA situation wherein source country specifically Sri Lanka subject to tax tax in India taxable technical services trading transactions Tribunal Zambia
Popular passages
Page 17 - Business profits 1 . The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.