Supreme Court of India Expounds on the Concept of Permanent Establishments in the Case of Hyatt International

Patel, V.T.; Sen, S. (Sumanta); Bhoira, Y.

Supreme Court of India Expounds on the Concept of Permanent Establishments in the Case of Hyatt International

Journal

Author

Patel, V.T.; Sen, S. (Sumanta); Bhoira, Y.

Country

India

Published Date

6 January 2026

Issue

International Transfer Pricing Journal 2026 (Volume 33), No. 1

DOI

https://doi.org/10.59403/24vyb6f

Document

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This article discusses the concept of the permanent establishment in the context of international taxation and the enunciation of its principles and propositions by the Hon’ble Supreme Court of India in the case of Hyatt International Southwest Asia Ltd (2025).

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Supreme Court of India Expounds on the Concept of Permanent Establishments in the Case of Hyatt International