Understand Permanent Establishment in India, its types, and the legal framework. Learn about taxation laws, DTAA provisions, and key judicial interpretations.
Introduction In International Taxation, the concept of “make available” is very important to be looked into. It helps in determining whether the concerned fee paid for the services which are rendered cross-border would be classified as royalties or fee for technical services and would attract the withholding tax. Understanding how “make available” works helps the […]
