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.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a one-week period.

REQUEST ACCESS

Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | One Week Trial

Related