
Hyatt International has ‘permanent establishment’ in India under India-UAE DTAA; liable to pay tax in India: Supreme Court upholds Delhi HC’s decision
Tweet Supreme Court: The principle that arose for determination in the present case, was whether Hyatt International Southwest Asia Ltd. (‘Hyatt International’), a tax resident of the UAE, had a Permanent Establishment (‘PE’) in India under Article 5(1) of the Indo-UAE Double Taxation Avoidance Agreement (‘DTAA’), and whether its income derived under the Strategic Oversight…