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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

DTAA between India and Switzerland - Permanent Establishment / ...


India-Switzerland DTAA: Subsidiary Doesn't Automatically Create Permanent Establishment for Foreign Holding Companies. Key Case Law Insights.

April 28, 2015

Case Laws     Income Tax     AT

DTAA between India and Switzerland - Permanent Establishment / Business connection - establishing subsidiary in the other treaty country would not result in creating and establishing a PE of a foreign holding company in the said third country. - AT

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