India’s AAR rules on taxing PEs in Geondata case

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India’s AAR rules on taxing PEs in Geondata case

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India’s Authority of Advance Ruling (AAR) has delivered a judgment which deviates from a High Court precedent, meaning foreign companies must carefully analyse the tax treatment of Indian permanent establishments (PEs) receiving royalties and fees for technical services (FTS) before structuring their operations in the jurisdiction.

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