Delhi HC Ruling on PE & Profit Attribution

This E&Y Tax Alerts summarizes two recent rulings of the Delhi HC in the cases of Rolls Royce Plc and Rolls Royce Singapore on the issue of whether the foreign enterprises, constituted a permanent establishment (PE) in terms of Article 5 under India’s DTAA with the UK and Singapore respectively.

September 13, 2011 / 18:18 IST

This E&Y Tax Alerts summarizes two recent rulings of the Delhi High Court in the cases of Rolls Royce Plc and Rolls Royce Singapore on the issue of whether the foreign enterprises, based on the facts, constituted a permanent establishment (PE) in terms of Article 5 under India

first published: Sep 13, 2011 06:14 pm

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