Topic
Permanent Establishment
34 published works
Global Workplace Insider
OECD 2025 update
By Wijnand Blom
The OECD has published the 2025 update of the Model Tax Convention (MTC) and its accompanying Commentary. This update contains tightened guidelines on the concept of a permanent establishment, particularly…
China Law Insight
QFLP税收征管新动向：常设机构风险与应对建议
By King & Wood
作者：董刚 余悦 自2010年在上海首次推出以来，合格境外有限合伙人（Qualified Foreign Limited Partner, QFLP）制度一直是境外投资者将境外资金投向中国境内私募股权与风险投资市场以及其他允许投资范围的重要路径之一。 阅读更多
SCC Blog
Virtual Permanent Establishment: Indian High Court Rejects Clamour to Expand Tax Treaty Contours
The standard models of these tax treaties support taxation rights relating to business income being predominantly invested with the resident State and limited taxation rights being made available to source…
India Tax Law
From PE Confusion to Clarity: NITI Aayog’s Push to Reform Profit Attribution Rules
By S.R. Patnaik, Harshit Jindal
Summary: India’s tax framework has long posed challenges for foreign investors, particularly around PE and profit attribution rules. NITI Aayog’s working paper proposes a presumptive taxation scheme to simplify compliance…
India Tax Law
Substance over Form: Supreme Court Clarification on Creation of Permanent Establishment in Cross-Border Services
By Kunal Savani, Bipluv Jhingan, Samyak Navedia, D R Shashank
The question of whether cross-border services rendered by foreign entities would establish a taxable presence in India has been subject to nuanced scrutiny. In a recent ruling,[1] the Hon’ble Supreme…
Ogletree Deakins Insights
Navigating Permanent Establishment Risks in Cross-Border Employment
By By: Carlos G. Colόn-Machargo, Diana J. Nehro
Quick Hits Tax connections: Establishing a PE can result in the obligation to file corporate taxes abroad. Local registration: Although PE is primarily a tax concept, it may coincide with…
India Tax Law
Delhi High Court rules on taxability of a PE’s profits despite global loss
In a landmark ruling, the Hon'ble Delhi High Court (“Delhi HC”) has held that profits generated by a Permanent Establishment (PE) in India shall be liable to tax in India,…
India Tax Law
Delhi HC delivers an important pronouncement on permanent establishment
In a significant decision delivered recently, the Hon’ble High Court of Delhi (“Hon’ble HC”) has shot down the case of the Income Tax Department (“ITD”) wherein the ITD had alleged…
Nuestra Fiscalidad
El Tribunal Supremo empieza a resolver las dudas sobre la exención de las rentas obtenidas a través de establecimientos permanentes
By Garrigues
El tribunal establece que en la determinación de la renta del establecimiento permanente -EP - (y, por tanto, del ajuste a realizar en base imponible) se deben tener en cuenta…
vLex Blog
The digital economy and its artificial erosion of ‘permanent establishment’ in international tax…
The digital economy and its artificial erosion of ‘permanent establishment’ in international tax lawThis is a notable entry from one of the runners-up in vLex’s International Law and Technology Writing Competition…