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India: No permanent establishment, services of foreign company’s seconded employees

India: No permanent establishment, seconded employees

The KPMG member firm in India has prepared reports about the following tax developments (read more at the hyperlinks provided below).


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  • No permanent establishment, services provided by foreign company’s seconded employees: The Delhi Bench of the Income-tax Appellate Tribunal held that services provided by seconded employees of a foreign company to a subsidiary in India did not result in a permanent establishment in India. The case is: Samsung Electronics Company Ltd. Read an April 2018 report [PDF 576 KB]
  • India’s government makes employers’ provident fund contributions: To encourage employment, India’s government makes employer contributions to employees' pension plans (scheme) in respect of new employees with salary below a certain amount. The government announced enhancements to this program. Read an April 2018 report [PDF 407 KB]
  • Maximum gratuity amount: India’s government announced an enhancement to the maximum amount of workers covered under the gratuity law measures. Read an April 2018 report [PDF 544 KB]

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