The Authority for Advance Rulings of India, a body which rules on tax matters, recently held that the secondment of managerial staff by UK and Canada companies creates a Service Permanent Establishment (‘PE’) of these companies in India.

 The key aspects dealt in this ruling are summarized in this report.

SKP Tax Alert V5I3 – Secondment of Managerial Staff

Courtesy : SKP Tax Team, SKP Group