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Indian Tribunal Holds Time Spent on Projects may Not be Aggregated for PE Purposes Unless Specifically Provided for in Tax Treaty

|Treaty Development|India-Mauritius
India-Mauritius

The Mumbai Income Tax Appellate Tribunal has recently issued its decision on whether time spent on separate projects may be aggregated for the purpose of determining the existence of a permanent establishment under the India-Mauritius tax treaty. The case involved a Mauritius-based company that was engaged in installation and construction work for offshore oil exploration platforms. The company…

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