Permanent establishment

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Querist : Anonymous

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Querist : Anonymous (Querist)
08 May 2012 1) If an employee is works in Germany for more than 181 days, will it constiture a PE for employer in India, in the absence of Service PE clause in India-Germany Treaty?
2) If the above is yes, is it cumulative 181 days or continuous?


08 May 2012 No. It will not amount to PE.


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