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01 March 2017

Law firm clients: Indian tribunal ruling may affect law firms with international assignees in India

In a recent ruling, an Indian tax tribunal held that activities in the nature of negotiations, marketing, sales and the use of business premises of an affiliated company (a subsidiary, branch or partnership that is part of a company/organization/partnership) created a taxable presence in India for the non-Indian employer of international assignees performing those activities. Employers, including law firms, with liaison offices in India should review the nature of activities performed by international assignees posted to those locations before the assignment starts and also review any supporting documentation as part of an exercise in mitigating the risks.

Tax Alert 2017-382 has details.

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Contact Information
For additional information concerning this Alert, please contact:
 
Law Firm Industry practice
• Pankaj Khosla(212) 773-3226
• Shelby Saad-Callahan(617) 375-1237

Document ID: 2017-0401

 

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