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Tax Edge Special - Important Ruling on Associated Offshore Persons, offshore supplies and PE


The Authority for Advance Rulings ("AAR") has delivered an important ruling on creation of an Association of Persons, taxability of offshore supplies and PE issues in the context of an EPC contract and in the attached article BMR Advisors take a detailed looking at the ruling and comment on its implications for taxpayers.

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Mukesh Butani (New Delhi)
T. +91 124 339 5010

Bobby Parikh (Mumbai)
T. +91 22 3021 7010

Abishek Goenka (Bangalore)
T. +91 80 4032 0100
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K Ravi (Chennai)
T. +91 44 4298 7000

Taxand's Take

Taxand's Take Author

Mukesh Butani
Taxand Board member