Tag Archives: Liaison Office

Liaison office of overseas taxpayer is permanent establishment (PE) in India

The Delhi Bench of the Income-tax Appellate Tribunal held that the liaison office of an overseas taxpayer group constitutes a fixed place permanent establishment (PE) in India under the provisions of the India-United States income tax treaty. The tribunal noted that the activities conducted by the company, from the liaison office premises, were substantial and… Read More »

Branch Office/Liaison Office/ Project Office in India by foreign entities – procedural guidelines

RBI/2015-16/397 A.P. (DIR Series) Circular No.69 [(1)/22(R)] May 12, 2016 To All Authorised Dealers Category – I Banks Madam / Sir, Establishment of Branch Office (BO)/ Liaison Office (LO)/ Project Office (PO) in India by foreign entities – procedural guidelines Attention of Authorised Dealer Category – I (AD Category – I) banks is invited to… Read More »