What is specific to UK companies
The UK treaty's service PE test is 90 days, so UK specialists assigned to Indian projects can create a PE faster than under other treaties.
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 UK rules change often; confirm the current position before acting. UK law points should be confirmed with a UK adviser.