Permanent Establishment Emerging Trends

The study of Permanent Establishment has emerged as intriguing and complex subject. This book serves as a complete guide for resolution of complexities involved in the concept of permanent establishment.

The Present Publications is the Latest Edition, authored by The Chamber of Tax Consultants. The structure of the book is as follows:

This book opens up with ?adaptation of Indian domestic tax laws? to the ?global trend?
The advent of ?Significant Economic Presence? and its ramification on the changing concept on business connection has been deliberated in this book
Evolution of permanent establishment (?PE?) in the e-world
Insights into Multilateral Conventions (?MLI?) & OECDs position on the changing garb of PE
The book closes with the impact of changing philosophy of PE in the international tax space & in the domestic tax legislature.
The contents of the book are as follows:
Introduction
Territorial nexus becomes aerial
Adaptation of Indian Domestic Laws
PE in digital economy
PE under Data Localisation Regime
Server as PE
Modification in Agency PE definition
Modification in Independent agent definition
Preparatory or auxiliary activities
Construction PE ? Journey, Abuse and Remedy
Conclusion
Annexures
Relevant Provisions of the Act
OECD Model Convention (Relevant extract)
PE Articles under various treaties
Relevant Articles of Multilateral Conventions
MLI Impact on PE Article of treaties extracted in Part III