A Data-Driven Look at Permanent Establishment

On June 6, 2018, the Authority for Advanced Rulings pronounced its decision in the case of MasterCard Asia Pte. Ltd. on the issue of whether there was a permanent establishment of the company in India or not. In a detailed judgment, the Authority ruled as follows: The setting up of Indian operations of MasterCard has … Continue reading A Data-Driven Look at Permanent Establishment