Liaison Office of Non Resident Printing Entity in India can treated as PE under Article 5(2) India-Germany DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench ruled that, in accordance with Article 5(2) of the India-Germany Double Taxation Avoidance Agreement (DTAA), liaison offices of non-resident printing firms in India may be regarded as Permanent Establishments (PE)
By Aparna. M - On March 7, 2024 4:14 pm - 3 mins read
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) held that liaison offices of non-resident printing entities in India could be treated as Permanent Establishment ( PE ) under Article 5(2) of India-Germany Double Taxation Avoidance Agreement ( DTAA ). The assessee Springer Verlag GmbH is a non-resident corporate entity incorporated in Germany and a…
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