The Swedish tax authorities published information clarifying their views on when an employee’s work from home in Sweden can constitute a PE for a foreign enterprise.
Recently, the Delhi Bench of the Income Tax Appellate Tribunal (the tribunal) in the case of GE Energy Parts Inc v ADIT (ITA No. 671/Del/2011) held that the LinkedIn profiles of the employees of the GE group submitted by the tax authorities were admissible as evidence in determining the existence of a PE in India. The tribunal’s view was that … Read More
The term “residence” is defined in section 2 of the Cyprus Income Tax Law. It is of a great importance as companies tax resident in Cyprus are taxed at their worldwide incomes under Income tax or other applicable taxes (mainly Defence Contribution) Companies A company is resident in Cyprus if its management and control is exercised in Cyprus. Cyprus tax laws … Read More