https://www.taxtmi.com/caselaws?id=197117 A foreign enterprise's Indian subsidiaries do not constitute a permanent establishment under the India-Germany DTAA merely because they are controlled, guided, or monitored by the parent; absent an office, branch, employees, or conduct of the foreign business through the subsidiaries, no PE is established. Royalty and fees for technical services are taxable under Article 12 unless they are shown to be attributable to an Indian permanent establishment through a real economic nexus; without such attribution, domestic tax treatment as business profits does not prevail over the treaty. The Revenue's objections on PE and attribution therefore failed, while only limited connected matters were remanded for fresh consideration. en-us Wed, 26 Mar 2014 00:00:00 +0530 Thu, 28 Dec 2017 07:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197117 A foreign enterprise's Indian subsidiaries do not constitute a permanent establishment under the India-Germany DTAA merely because they are controlled, guided, or monitored by the parent; absent an office, branch, employees, or conduct of the foreign business through the subsidiaries, no PE is established. Royalty and fees for technical services are taxable under Article 12 unless they are shown to be attributable to an Indian permanent establishment through a real economic nexus; without such attribution, domestic tax treatment as business profits does not prevail over the treaty. The Revenue's objections on PE and attribution therefore failed, while only limited connected matters were remanded for fresh consideration. Case-Laws Income Tax Wed, 26 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197117