Beyond Bricks and Mortar: How Hyatt International's Pervasive Control Test Reshaped Fixed-Place Permanent Establishment
The author is Arunav Kapur, a Third Year B.A. LL.B. Student from Rajiv Gandhi National University of Law, Patiala Keyword : Pervasive Control Introduction In the era of ever-increasing codependence with foreign entities and globalization, the existence of multiple international enterprises in domestic boundaries is imminent. Such situations often tend to pose the question of when a state may tax a foreign enterprise, it lies at the core of the field of international taxation law. The sole...
