Скачать или смотреть The Lighthouse Talks – Taxation of Permanent Establishments (PE) in India

In India, the concept of Permanent Establishment (PE) is crucial for determining the tax liabilities of foreign entities doing business within the country.

A Permanent Establishment refers to a fixed place of business through which the business of an enterprise is wholly or partly carried out.
It typically involves a fixed place of business such as an office, branch, factory, workshop, or a construction site.

The definition of Permanent Establishment is significant for tax purposes, as it determines whether a foreign company is subject to tax in India.
If a foreign company has a Permanent Establishment in India, it is generally liable to pay tax on the profits attributable to that establishment.

India's tax laws and regulations related to Permanent Establishments are complex and subject to interpretation.
Foreign companies doing business in India should carefully evaluate whether they have a Permanent Establishment and understand their tax obligations accordingly.

In this episode of The Lighthouse, our senior professional – Gaurav Khanna ( Associate Partner | Head of Advisory (Mumbai),
will decode various answers relating to the functioning of PE’s in India, while Anushrii Bathla Oza throws some interesting array of questions at him in this regard.

For further information Gaura Khanna can be contacted per e-mail or phone (+91 022 6266 0800) www.roedl.com