• Service: Tax, Global Indirect Tax, Global Mobility Services, International Tax
  • Type: Regulatory update
  • Date: 7/14/2014

India - Employees’ social media profiles as evidence of PE 

July 14:  The KPMG member firm in India has prepared the following reports (click on the hyperlinks below to read more).
  • Details of foreign employees on social media website considered additional evidence for determining the existence of PE in India - The Delhi Bench of the Income-tax Appellate Tribunal admitted into evidence the Linkedin profiles of employees of the corporate group, as submitted by the tax authorities as an additional evidence of status of permanent establishment (PE) in India, is not hearsay evidence and may be used to determine the existence of a PE in India. The tribunal also held that the taxpayer is free to rebut the information contained in the Linkedin profiles by presenting evidence to the contrary.

    The case is: GE Energy Parts Inc. Read a July 2014 report(PDF 329KB)

  • VAT on sale of residential and commercial properties in state of Haryana may be discharged at the rate of 1% of the total contract value - The Haryana government has proposed a “composition scheme” (draft) with respect to the value added tax (VAT) liability of property developers.

    Read a July 2014 report(PDF 315KB)

  • Maharashtra value added tax - The government of Maharashtra has set up check points relating to transport of goods through such check-posts, and has established procedures in relation to the issuance of electronic way bills for the movement of goods in and out of the state of Maharashtra.

    Read a July 2014 report(PDF 333KB)

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