Tax alert: Liaison office role not limited to preparatory or auxiliary work, constitutes PE in India  

17 April 2024

The Delhi Bench of the Income-tax Appellate Tribunal, based on the facts of the case, has held that the activities of the liaison office (LO) carried out in India constitutes permanent establishment (PE) of the taxpayer in India in terms of Article 5(1) of the India-Germany tax treaty. 

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