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View all AlliancesHelping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.
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Learn moreWhat is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.
Learn moreTo establish a PE, conditions outlined in applicable treaty must be met based on actual facts of the case
The Delhi High Court held that the mere existence of a subsidiary in India does not automatically constitute a permanent establishment (PE) for a foreign company. The court reiterated that to establish a PE, the conditions outlined in the applicable treaty must be met based on the actual facts of the case.
The case is: Progress Rail Locomotive Inc. v. DCIT
Read a June 2024 report prepared by the KPMG member firm in India
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