The OECD published a discussion draft on the future of permanent establishments (PE). Pallavi Bakhru & Nidhi Gupta of Walker, Chandiok & Co provide an insight into the Indian perspective and use examples on how the country interprets the definition of PE.
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China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap