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Taxation of Permanent Establishment (PE) in India: When it's applicable and its impact

Taxation of Permanent Establishment (PE) in India: When it's applicable and its impact

India has emerged as one of the world's fastest developing countries in recent years, with an increase in economic activity owing to huge influxes of international investments and technological collaborations. All this has increased the challenge of charging tax on foreign entities.

The tax on foreign entities in India is based on different aspects such as place of income, source of income and presence of the entity in India. So with the increase of global business presence in India, the concept of PE has gained importance.

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