View of Mr. Amit Maheshwari in Leading tax journal of US, Tax Analysts

Mr. Amit Maheshwari, Partner, Ashok Maheshwary & Associates interacted with USA’s leading tax publisher of weekly magazines and daily online journals on the recent decision of the Delhi High Court of e-Funds IT Solutions/e-fund Corp v. DIT, regarding non constitution of a PE in India despite a MAP agreement between the two, which was just a negotiation. The conclusion agrees with the internationally accepted principles of treaty interpretation and is a guide for structuring international and Indian operations.

Comment in Worldwide Tax daily by Taxanalysts.com on MAP Agreement not the final word on permanent Establishment

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