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Revisiting Permanent Establishment under the OECD’s 2025 Update: Sectoral Impact and Implications for India
The 2025 update of the OECD commentary represents an important step towards harmonizing the definition of PE in modern business practices in cross-border remote work and mobile extractive industries.
P Jaishree, Soham Agrawal
55 minutes ago8 min read
The Hollow Promise of Confidentiality: A Look at Section 42A
If confidentiality is to move from principle to practice, Section 42A requires structural repair. The gaps identified earlier demand legislative intervention.
Devansh Shrivastava, Udayaditya Banerjee
1 hour ago6 min read
RPT Aggregation Irrespective of Common Contract: Implications of SAT’s Linde India Order
This article examines the SAT order’s interpretation of the RPT framework with respect to materiality assessment, and delineates regulatory implications for industry stakeholders.
Suditi Selvam
2 days ago7 min read
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