Even without long-term employees, foreign firms with operational control in India can be taxed, Supreme Court rules in ...

Supreme Court rules Hyatt International Southwest Asia liable for Income Tax in India, clarifying Permanent Establishment ...

The Supreme Court on Thursday held that a foreign company with significant operational control through local subsidiaries in India constitutes a Permanent Estab ...

The Supreme Court ruled that MNCs can be taxed in India if they exercise significant operational control, impacting Hyatt's ...

As employers face growing calls to allow employees to ‘work from anywhere’, they should also consider the possible tax consequences of inadvertently creating a permanent establishment in ...

Permanent establishment is a type of tax connection with a country, and it is a major concern for companies that have remote employees working abroad.

The permanent establishment elements of the DPT are repealed. It is clarified that the customary rate test does not require a transfer pricing study. So far so good, but there is quite a big but.

The Organization for Economic Cooperation and Development will provide clarifications on how to mitigate risks that arise from remote working.

This analysis should consider the assets used and risks assumed by Foreign Permanent Establishment or Domestic Permanent Establishment and the Free Zone parent. Step 2: Determine compensation.