This content is from: India

Why using a hotel for business purposes could result in PE classification

In a recent ruling, the Mumbai Income Tax Appellate Tribunal (ITAT) concluded that the hotel rooms used by Renoir Consulting for its staff in India constituted a permanent establishment (PE), despite the fact management headquarters are based outside of India. The Tribunal’s decision raises questions over the characteristics of a PE and signals the emergence of tighter regulations.

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