TNPSC Thervupettagam

Working Paper on Enhancing Tax Certainty

October 7 , 2025 5 hrs 0 min 7 0
  • NITI Aayog introduced its first Tax Policy Working Paper titled “Enhancing Tax Certainty in Permanent Establishment and Profit Attribution for Foreign Investors in India”.
  • It aims to boost transparency and predictability in tax regulations.
  • The paper addresses long-standing issues faced by foreign investors related to Permanent Establishment (PE) rules, profit attribution, and dispute resolution to improve India’s investment climate.
  • It proposes an optional, industry-specific Presumptive Taxation Scheme for foreign companies to reduce litigation, simplify compliance, and enhance administrative efficiency.

 

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