https://www.taxtmi.com/caselaws?id=800002 Dependent-agent permanent establishment status under Article 5(5)(i) of the India-Switzerland tax treaty requires proof that an Indian agent has, and habitually exercises, authority to negotiate and enter contracts for the foreign enterprise. Group affiliation alone is insufficient. Overseas leadership approved commercial terms and non-standard proposals; Indian personnel conveyed pre-approved terms and performed liaison, account-management, and administrative functions. Portal-based contracts were concluded without local personnel determining their terms, and limited supplier enquiries and correspondence did not establish habitual contractual authority. The Indian associated enterprise therefore did not constitute a dependent-agent permanent establishment. Arm's-length remuneration did not itself prevent such status, but remained relevant to profit attribution. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800002 Dependent-agent permanent establishment status under Article 5(5)(i) of the India-Switzerland tax treaty requires proof that an Indian agent has, and habitually exercises, authority to negotiate and enter contracts for the foreign enterprise. Group affiliation alone is insufficient. Overseas leadership approved commercial terms and non-standard proposals; Indian personnel conveyed pre-approved terms and performed liaison, account-management, and administrative functions. Portal-based contracts were concluded without local personnel determining their terms, and limited supplier enquiries and correspondence did not establish habitual contractual authority. The Indian associated enterprise therefore did not constitute a dependent-agent permanent establishment. Arm's-length remuneration did not itself prevent such status, but remained relevant to profit attribution. Case-Laws Income Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800002