We requested NLSIR and the authors to share the prize winning entries with us so that the essays could be made available for a wider audience. They are sweet chaps and they agreed. A big shout out to all the authors and the people at NLSIR!
The concept of Permanent Establishment (“PE”) is fast changing in a world beyond geographical boundaries, where the end-customer is located. There is a deep need felt to address the issues that emanate from such transactions.
Aspect theory is applied only for the purpose of quantification of tax by providing the concept of different taxable events in one transaction it is does not deal with subject of tax , so it must not be construed that it creates conditions for overlapping of central and State taxes.