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.
- VanderWolk J (2007) News analysis: Indian Supreme Court’s decision in Morgan Stanley Poses a PE Puzzle. WTD 157-7Google Scholar