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India: Appellate Tribunal Rules Agents and Liaison Office in India Not PEs, 10 April 2006 - Hindistan
In a ruling issued 10 March 2006, the Indian Appellate Tribunal, New Delhi (ITAT) held that Indian agents appointed by a nonresident for its money transfer business results in a business connection under Indian tax law but does not give rise to a permanent establishment (PE). The ITAT held in the Western Union Financial Services Inc. (WU) case that the agents' activities did not create either a fixed place PE or an agency PE in India under article 5 of the India-U.S. tax treaty, and further, that WU's Indian liaison office (LO) does not constitute a PE in India.
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Page Last Updated: April 11, 2006
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Source: Deloitte Touche Tohmatsu (English)
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