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

India

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.

Your Taxand contacts for further queries are:

Mukesh Butani (New Delhi)
T. +91 124 339 5010
E. mukesh.butani@bmradvisors.com

Bobby Parikh (Mumbai)
T. +91 22 3021 7010
E. bobby.parikh@bmradvisors.com

Abishek Goenka (Bangalore)
T. +91 80 4032 0100
E. abhishek>goenka@bmradvisors.com

K Ravi (Chennai)
T. +91 44 4298 7000
E. ravi.k@bmradvisors.com

Taxand's Take

Taxand's Take Author

Mukesh Butani
Taxand Board member
India