India-Singapore DTAA: Fixed Business Place May Create PE, Unlike Australia-Singapore DTAA Requiring "Substantial Equipment" for PE. https://www.taxtmi.com/highlights?id=39890 Fixed place PE of the Applicant in India - Applicability of Australian Ruling in India - It may not have created PE under Australia Singapore DTAA due to requirement of being “substantial equipment” but it can create PE in India since there is no such requirement under India Singapore DTAA. en-us Thu, 14 Jun 2018 10:39:22 +0530 Thu, 14 Jun 2018 10:39:22 +0530 TaxTMI RSS Generator India-Singapore DTAA: Fixed Business Place May Create PE, Unlike Australia-Singapore DTAA Requiring "Substantial Equipment" for PE. https://www.taxtmi.com/highlights?id=39890 Fixed place PE of the Applicant in India - Applicability of Australian Ruling in India - It may not have created PE under Australia Singapore DTAA due to requirement of being “substantial equipment” but it can create PE in India since there is no such requirement under India Singapore DTAA. Highlights Income Tax Thu, 14 Jun 2018 10:39:22 +0530 https://www.taxtmi.com/highlights?id=39890