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Permanent establishment (under Indian income tax act, 1961) and its tax implication for a BPO

Sai Krishna

Permanent establishment (under Indian income tax act, 1961) and its tax implication for a BPO - BangaloreBangalore NLSIU 2008 - 52 p. ; 25 cm.

Table of Contents ABBREVIATIONS; TABLE OF CASES; INTRODUCTION; OBJECT SCOPE AND ISSUES; TRADITIONAL TAXING PRINCIPLES; PE -PERMANENT ESTABLISHMENT; INCOME TAX ACT, 1961 AND PE; BUSINESS CONNECTION; BPO AND PE; ANALYSIS OF MSAS AND OTHER CASES; IMPLICATIONS OF THE DECISION; CONCLUSION; BIBLIOGRAPHY.


Double Taxation Avoidance Agreement Information Technology Enabled Services Traditional Taxing Principles