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Supreme Court of India Expounds on the Concept of Permanent Establishments in the Case of Hyatt International

Vispi Patel et al.

International Transfer Pricing Journal2026https://doi.org/10.59403/24vyb6farticle
ABDC C
Weight
0.50

What the paper says

This article discusses the concept of the permanent establishment in the context of international taxation and the enunciation of its principles and propositions by the Hon’ble Supreme Court of India in the case of Hyatt International Southwest Asia Ltd (2025).

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https://doi.org/https://doi.org/10.59403/24vyb6f

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@article{vispi2026,
  title        = {{Supreme Court of India Expounds on the Concept of Permanent Establishments in the Case of Hyatt International}},
  author       = {Vispi Patel et al.},
  journal      = {International Transfer Pricing Journal},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/24vyb6f},
}

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Supreme Court of India Expounds on the Concept of Permanent Establishments in the Case of Hyatt International

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.