Three days a year is enough to create permanent establishment in India, as landmark legal case rules

By in

In a landmark land law case, India’s highest court of law has ruled that a UK based sports company created Permanent Establishment in the country by being host to, staging and conducting promotional activities for the Indian Grand Prix over a three year period between 2011-2013 at a site owned by an Indian company; the individuals however, only spent 3 days each year on location in India. The ruling has a profound and far-reaching impact for the entertainment and sport industries, as it sets a legal precedent regarding the minimum duration of permanent establishment in India.