ICAI has released the second edition of “Basics of Permanent Establishment (India Perspective)” to help professionals better understand and address PE issues in the evolving global tax environment.
Saloni Kumari | Mar 5, 2026 |
ICAI Releases Second Edition of “Basics of Permanent Establishment (India Perspective)”
The Publication Department of the Institute of Chartered Accountants of India (ICAI) has issued a publication titled “Basics of Permanent Establishment (India Perspective)”, Second Edition.
A Permanent Establishment (PE) in India is a fixed place of business or dependent agent that creates a taxable nexus for a foreign entity, allowing India to tax profits attributable to that Indian operation. Key types include Fixed Place (office, branch, or factory); Dependent Agent (contract-concluding agent); and Construction/Service PEs (projects exceeding specific durations).
The ICAI president, CA. Charanjot Singh Nanda, has congratulated CA. Sanjay Kumar Agarwal, Chairman; CA. Chandrashekhar Vasant Chitale, Vice-Chairman; and all the Members of the Committee on International Taxation for their great efforts in bringing out the updated second edition of Basics of Permanent Establishment (India Perspective).”
The president is sure that this publication will turn out to be really useful for professionals and practitioners. It will help them advise businesses, analyse facts, and deal with Permanent Establishment (PE) issues in today’s highly connected global economy.
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