Taxation Of Permanent Establishments

This book's principal theme is the taxation of permanent establishments, taking as its starting point the OECD model convention on the avoidance of double taxation, and examining how the Indian courts and India's law-makers have interpreted the rules governing attribution of profits. It deals with the current issues to which the establishment of business centres in India by multi- nationals have given rise, relating how the law is developing to take account of these latest international business trends.