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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
Feb 288 min read
Unveiling Non-Taxability of Compensation Payment to Cricket South Africa under the India-SA DTAA
This piece delves into the intricate facets of BCCI v. Dy. Commissioner of Income Tax.
Vaishnavi Chandrakar
Jun 15, 20237 min read
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