Webinar on Introduction to Permanent Establishment Under Income Tax Law

Webinar on Introduction to Permanent Establishment Under Income Tax Law was having the Resource Person as Mr. K. Rajasekaran is a Chartered Accountant. 

The speaker gave an introduction on Permanent Establishment’s meaning with suitable examples. He stated the criteria for Permanent Establishment and explained the significance of Permanent Establishments. He elucidated the Provisions of Double Tax Avoidance Agreement (DTAA) based on the OECD Model. He enumerated the Business connection with Permanent Establishment, the tests to establish the business connections. He also explained the significance of Economic presence and concluded with discussing the issues related to Permanent Establishment. 

This Topic holds great importance as Double Taxation is applicable when an individual is a resident of one nation but earns in another nation, the laws of DTAA is important to be understood to avoid the mishap of double taxation.