Please read our article on the topic - Analysis of the Samsung Case on the Determination of a Permanent Establishment for Services Provided by Seconded Employees of a Korean Parent to Its Subsidiary in India. The said article is published by the International Bureau of Fiscal Documentation (popularly known as IBFD) in The International Transfer Pricing Journal, number 5, volume 25, the S.....

Please read our article on ‘Permanent Establishment - Analysis of Recent Rulings (MasterCard and Nokia Networks)’, published by the Chamber of Tax Consultants, in Hot Spot column - July 2018. .....

Please read our article on Analysis of the Supreme Court Judgments on Permanent Establishment of Morgan Stanley & Co. Inc. and Formula One World Championship Ltd. The said article is published by the Chamber of Tax Consultants (CTC) in its Publication on 101 Supreme Court Landmark Judgments, encompassing within its ambit Direct and Indirect Taxes and Allied Laws.   .....

Please read our article published in The International Transfer Pricing Journal September/ October 2017 Edition on Final Guidance of Place of Effective Management. The Final Guidelines provide guidance on determining the place of effective management for purposes of the residence in India of foreign companies. .....

Please read our article published in The International Transfer Pricing Journal May/ June 2016 Edition on Draft Guidance of Place of Effective Management. .....

Please read our article published in Global Sports Law and Taxation Reports, March 2016 Edition (GSLTR) on Taxation of sportspersons and artistes. .....