Permanent Establishment

  • Nigam NuggehalliEmail author
Part of the SpringerBriefs in Law book series (BRIEFSLAW)


The typical DTAA provision on permanent establishments provides a general definition and follows up with illustrations of the general definition. The intention clearly is to provide for a flexible concept that would apply even if the nature of the business changes globally. However general the definition is, it is still limiting and once we have considered in detail the definition of a permanent establishment and associated case law, we can appreciate how the idea of a permanent establishment has to grapple with the challenges of technology enabled services in contemporary times.


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Copyright information

© The Author(s), under exclusive licence to Springer Nature India Private Limited 2020

Authors and Affiliations

  1. 1.School of Law, BML Munjal UniversityGurugramIndia

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