Supreme Court of India Expounds on the Concept of Permanent Establishments in the Case of Hyatt International
Abstract
This article discusses the concept of the permanent establishment in the context of international taxation and the enunciation of its principles and propositions by the Hon’ble Supreme Court of India in the case of Hyatt International Southwest Asia Ltd (2025).
Fields of Study & Subjects
Corporate Taxation and Avoidance
Taxation and Legal Issues
International Arbitration and Investment Law
Publication details
- Journal / source
- International Transfer Pricing Journal
- Volume
- 33
- Issue
- 1
- Publication date
- 6 January 2026
- Language
- EN