[Shravan Anande is a fourth-year B.A., LL.B. (Hons.) student  and Hari Priya Murarikar is a third-year B.A., LL.B. (Hons.) student, both at NALSAR University of Law, Hyderabad] In a significant judgment with wide-ranging implications for international taxation, the Supreme Court of India in Hyatt International (Southwest Asia) Ltd. v. Additional Director of Income Tax has affirmed the existence of a permanent establishment (PE) … Continue reading The Hyatt Judgment and the New PE Paradigm: Form vs. Function in Indian Tax Law