EYEY

PE Watch | Latest developments and trends, June 2024

|Tax Alerts, Legislation & Policy, Na ...|Colombia, India, Kenya, New Zealand
Colombia, India, Kenya, New Zealand

PE case law

Indian Court examines subsidiary's role in determining the existence of a PE

On 28 May 2024, the High Court of Delhi issued a decision that analyzed whether a nonresident had a Permanent Establishment (PE) in India under the United States (US)-India tax treaty. In this case, the nonresident is a US-based company engaged in providing solutions and technologies to rail customers across the…

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