Supreme Court of India Expounds on the Concept of Permanent Establishments in the Case of Hyatt International
This article discusses the concept of the permanent establishment in the context of international taxation and the enunciation of its principles and propositions by the Hon’ble Supreme Court of India in the case of Hyatt International Southwest Asia Ltd (2025).
Authors
- Sumanta Sen
- Vispi Patel
- Yamin Bhoira
Publication Details
- Journal
- International Transfer Pricing Journal
- Published
- 2026-01-06
- DOI
- https://doi.org/10.59403/24vyb6f
- Primary Topic
- Corporate Taxation and Avoidance
- Type
- article
- Field-Weighted Citation Impact
- 0.00