Many sales models for India used in practice lead to (unintentional) Establishment of a taxable permanent establishment.
This means that the so-called Premises risk one of the most underestimated problems in doing business in India. For our Austrian customers, we have summarized the most important aspects resulting from the double taxation agreement between India and Austria as compactly as possible (note: the content applies largely analogously to Germany).
The main content of the publication:
- How a permanent establishment is created in India
- Legal and tax consequences
- How to avoid a permanent establishment
Our fact sheet on the topic Permanent establishment is particularly relevant for companies that work with sales representatives and consultants in India (Representative establishment), as well as with assembly projects (Assembly facility) and postings.
More articles on the topic India branch can be found on our blog.
