Permanent Establishment in India: Everything You Need to Know
As business entities started expanding their activities globally and began to have an economic presence outside the state of their residence, the problem of double incidence of taxation arose. The source state wished to tax income derived in its jurisdiction basis the source principle while, the resident state wished to continue taxing foreign income of the entity owing to its residence in that state.
https://www.akmglobal.com/blog..../permanent-establish
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