What is specific to US companies
Services furnished through employees in India for more than 90 days in a 12-month period create a service permanent establishment under the India–US treaty. US managers who spend long periods at the Indian office, or who negotiate customer contracts from India, are the usual concern.
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 US rules change often; confirm the current position before acting. US law points should be confirmed with a US adviser.