Permanent Establishment Emerging Trends

by The Chamber of Tax Consultants

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This book is no longer available and has been discontinued

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 â€˜adaptation of Indian domestic tax lawsâ€™ to the â€˜global trendâ€™
The advent of â€˜Significant Economic Presenceâ€™ and its ramification on the changing concept on business connection has been deliberated in this book
Evolution of permanent establishment (â€˜PEâ€™) in the e-world
Insights into Multilateral Conventions (â€˜MLIâ€™) & 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 â€“ 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

About the Author

The Chamber of Tax Consultants

The Chamber of Tax Consultants-The Chamber of Tax Consultants (The Chamber) was established in 1926 and is one of the oldest voluntary non-profit professional organisations. It is the voice of more than 4,000 professionals on a pan-India basis. Its members comprise Advocates, Chartered Accountants, Company Secretaries, Cost Accountants, Corporates, Tax Consultants and Students.The Chamber, despite its vintage, is a young, dynamic organisation having a glorious past and an undisputedly ambitious future. The Chamber is a well-respected institution with high integrity, independence and professional tradition.The Chamber acts as a powerhouse of knowledge in fiscal law, always proactive in contributing to the development of law and profession through research and analysis, dissemination of knowledge and proactive interaction with policymakers. The Chamber also provides professionals with several networking opportunities through interactive meetings and seminars.Professional luminaries like Late Shri B. C. Joshi, Late Shri V. H. Patil, Dr Y. P. Trivedi, Shri S. E. Dastur, Late Shri D. M. Harish, Late Shri Narayan Varma, Dr K. Shivaram, Shri S. N. Inamdar, have been The Chamber's Presidents. For The Chamber, education is the supreme power, and the spread of education is its motto.The Chamber strives to be pre-eminent in upholding a tradition of excellence in service and principled conduct with social responsibility among professionals. The various initiatives of The Chamber are listed below: Knowledge sharing initiatives The Chamber's Journals and CTC Newsletter International Tax Journal Representation before Regulatory Authorities and Public Interest Litigations The Chamber's Library and Website Initiative for Student Members.

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