Post by SCV & Co. LLP

The Delhi High Court (the HC) in Clifford Chance Pte Ltd (Clifford Chance) has reaffirmed a strictly tax treaty driven, presence-based approach to “service PE” under the India–Singapore Double Tax Avoidance Agreement (DTAA) and has expressly rejected any attempt to introduce a “virtual service PE” concept in the absence of treaty language. The key aspects of the judgement are summarized in our Tax Alert.