Authority for Advance Rulings : Permanent Establishment (PE) by Control

Technical and professional personnel were deputed by applicant to assist its affiliates to optimally execute the contract received by it or its affiliate. The applicant had the power to recall these technical or professional personnel and replace them with other personnel. These personnel would work under the supervision of Indian affiliate. However, the overall control over these personnel was with the applicant. On these facts, the Indian affiliate shall be deemed to be PE of applicant.