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- W2116327144 abstract "This paper critically examines the rulings of the Bombay High Court and the Income Tax Appellate Tribunal (Mumbai) in SET Satellite Pte. Ltd. v Deputy Director of Income Tax (International Taxation) and the ruling of the Supreme Court in Morgan Stanley & Co. Inc. v Director of Income Tax, Mumbai. In light of this, the attempt is to find out whether Indian courts treat dependent agent and PE as the same taxable entity and what profits are attributable to the PE of a non-resident enterprise in case the dependent agent is remunerated at an arms' length standard." @default.
- W2116327144 created "2016-06-24" @default.
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- W2116327144 date "2009-04-05" @default.
- W2116327144 modified "2023-09-27" @default.
- W2116327144 title "Attribution of Profits to a Dependent Agent Permanent Establishment: An Analysis of the Indian Approach" @default.
- W2116327144 hasPublicationYear "2009" @default.
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