India-Japan DTAA: Liaison Office Not a Permanent Establishment Unless Activities Exceed Permitted Functions or Show Business Conduct. https://www.taxtmi.com/highlights?id=4013 DTAA between India and Japan - Whether Liasion Office constitutes its Permanent Establishment - LO cannot be taken to be a PE unless its activities exceed the permitted activities or the department lays hand on any concrete material or evidence to state that any substantive business activity has been carried on from this place. - AT en-us Thu, 14 Jun 2012 14:04:56 +0530 Thu, 14 Jun 2012 14:04:56 +0530 TaxTMI RSS Generator India-Japan DTAA: Liaison Office Not a Permanent Establishment Unless Activities Exceed Permitted Functions or Show Business Conduct. https://www.taxtmi.com/highlights?id=4013 DTAA between India and Japan - Whether Liasion Office constitutes its Permanent Establishment - LO cannot be taken to be a PE unless its activities exceed the permitted activities or the department lays hand on any concrete material or evidence to state that any substantive business activity has been carried on from this place. - AT Highlights Income Tax Thu, 14 Jun 2012 14:04:56 +0530 https://www.taxtmi.com/highlights?id=4013