Recently, CBDT issued a public consultation report on attribution of profits to Permanent Establishments (“PEs”) which inter-alia discusses various approaches for attribution of profits to PE.

Rakesh Nangia, Managing Partner and Amit Agarwal, Partner with inputs from Anchal Kapoor, Director contributed an piece on CBDT’s three pronged approach to profit attribution – Clarity or Confusion for Corporate Professionals today magazine- Taxmann.

CBDT’s three pronged approach to profit attribution Mr Nangia_CPT magazine_21 may, 2019