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India Consulting on Thresholds for New Definition of Significant Economic Presence Regardless of Physical Presence (Digital PE)

|Approved Changes|India
India

India's Central Board of Direct Taxation has published a consultation document concerning the thresholds to be applied in relation to the definition of taxable significant economic presence. The definition was expanded by the Finance Act 2018 to essentially provide for a digital permanent establishment, including that a nonresident may be deemed to have a significant economic presence in India…

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