Tag Archives: Mandatory requirements for PEs in India

Concept of permanent establishment (PE)

Concept of permanent establishment (PE)

In this contemporary world, initiation of globalization has lubricated great technological advancement. All this has facilitated easy access as well as real-time communication among various countries notwithstanding the physical distance. Currently, the world is a ‘global hub’ where no destination is secluded. Subsequently, corporates around the world have become global in their operations and have been expanding their businesses beyond the boundaries of their countries into new markets in their quest to achieve growth and economies of scale.

Over time, two type of cross border transactions have emerged

  • Conducting business activities with a country – Residents of a country transacting
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