By Siddarth P Chokkalingam This is Part II of a series on the concept of service PE. It discusses an alternate approach to understanding service PE. Introduction: In the previous post, I took cue from the e-Funds ruling to argue that viewing a service PE … Continue reading Service PE: Take 2

By Siddarth P Chokkalingam This is Part I of a series on the concept of service PE. It analyses the confusion inherent in the Supreme Court’s understanding of service PE. Introduction: A permanent establishment [PE] is a common feature of several bilateral treaties between countries … Continue reading Service PE: Confusions Galore