Taxmann's Permanent Establishment Emerging Trends - October 2020 Edition

The study of Permanent Establishment has emerged as intriguing and complex subject. This book serves as a complete guide for resolution of complexities involved in the concept of permanent establishment.



The structure of the book is as follows:


• This book opens up with ‘adaptation of Indian domestic tax laws’ to the ‘global trend’


• The advent of ‘Significant Economic Presence’ and its ramification on the changing concept on business connection has been deliberated in this book


• Evolution of permanent establishment (‘PE’) in the e-world


• Insights into Multilateral Conventions (‘MLI’) & OECDs position on the changing garb of PE


• The book closes with the impact of changing philosophy of PE in the international tax space & in the domestic tax legislature.


The contents of the book are as follows:


• Introduction


• Territorial nexus becomes aerial


• Adaptation of Indian Domestic Laws


• PE in digital economy


• PE under Data Localisation Regime


• Server as PE


• Modification in Agency PE definition


• Modification in Independent agent definition


• Preparatory or auxiliary activities


• Construction PE – Journey, Abuse and Remedy


• Conclusion


• Annexures


𝚘 Relevant Provisions of the Act


𝚘 OECD Model Convention (Relevant extract)


𝚘 PE Articles under various treaties


𝚘 Relevant Articles of Multilateral Conventions


𝚘 MLI Impact on PE Article of treaties extracted in Part III