Activating the Tax DRS: Why Understanding Permanent Establishment matters is key
Lessons from the Indian Grand Prix

This time around 11 years ago, on 27 October 27 2013, the last Formula 1 in India took place. After only three seasons, the Indian Grand Prix was was halted, closely linked to a high-stakes tax case involving Indian authorities and the concept of a Permanent Establishment (PE).

This case is a strong reminder of why it’s essential to understand when a taxable presence is established—not only for direct tax but also for VAT obligations.

Since then, the topic of Permanent Establishment has only grown in relevance, especially as international business and remote work have redefined traditional borders and tax obligations.

For the full scoop on Permanent Establishments and why they matter, dive into the blog here:

Permanent Establishment.pdf (335.1KB)

Permanent Establishment.pdf (335.1KB)