What is specific to Singapore companies
The 30-day service PE test for associated enterprises is unusually short, so track visits by Singapore managers to the Indian centre.
Our services
How SU and Company helps
We price, document and defend intercompany transactions on the Indian side.
- Functional analysis and benchmarking
- Intercompany agreements review
- Accountant's report and documentation
- Year-end true-ups
- Transfer pricing assessments
Questions
Does having a subsidiary create a PE for the parent?
Not by itself. Risk arises from what parent staff or the subsidiary's people do on the parent's behalf.
General information as at 5 November 2026, not advice for a particular case. Indian and Singapore rules change often; confirm the current position before acting. Singapore law points should be confirmed with a Singapore adviser.