International taxation

Abcd solutions sdn bhd (ABCD) registered, incorporated  and resident in Malaysia. The shareholders comprising of 4 individuals ( 3 malaysian residents and 1 Indian residents). 3 malaysian residents are also the directors of the company. Xyz the indian reaident shareholder based in India represents the company in meetings with suppliers in India. However the business decisions are made in Malaysia (by the 3 directors) ABCD does not have any employees or place of business in India. ABCD derives 100% commission income from India. Q1 - Based on above facts, does Xyz presence in India create a PE risk in India?…

► Read Answer