PE case law
Indian court concludes that employees seconded to India do not constitute a permanent establishment
On 15 January 2025, the Delhi High Court ruled that the secondment of employees by a South Korean entity to its Indian subsidiary does not create a fixed place of business or a Service PE in India under the India-South Korea tax treaty. The Indian tax authorities had argued that the presence of these seconded employees resulted in a fixed place of business. However, the High Court reject…