'PE is a concept in tax treaties India has entered into with other countries'

Understanding PE

The concept of PE or permanent establishment is relatively new to India, says Mr Rajiv Anand, Executive Director, PricewaterhouseCoopers. “There are situations where no guidance is available on what constitutes a PE. Till our courts decide such issues, one can expect litigation on complex PE issues,” he adds, during a recent e-mail exchange with Business Line.
Excerpts from the interview:

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