LR Labs — the reasoning layer AI agents call for legal questions

Law, encoded into its conditions. A deterministic engine over compiled cross-border tax law: treaty text, statute, circulars and judgments with string-verified quotes, reduced to conditions a machine can evaluate. Every answer carries the conditions it stands on, the assumptions it makes, and the facts that would change it. The same facts and the same law always produce the same answer. Where the authorities divide, it says so instead of guessing; where the law is not compiled, it refuses.

Deepest corridor: India–USA — Article 5 in full, including the 1989 Exchange of Notes, which fixes four conjunctive conditions on the securing-orders limb; the domestic charge under s.9(1)(i); treaty access and the GAAR gate after Tiger Global (SC 2026); Indian transfer pricing. 127 compiled rules across 10 corridors.

Answered questions

• Does an Indian sales affiliate that secures orders create a dependent-agent permanent establishment under the India–US treaty?
• Is the India–US service PE threshold 90 days or 183 days?
• Is an Indian liaison office a permanent establishment?
• Do employees seconded to an Indian subsidiary create a service PE?
• Does consignment stock in an Indian warehouse create a PE?
• What do the 1989 India–US Exchange of Notes require before "securing orders" creates a PE?
• Online sales into India with no office or agent — does significant economic presence make a foreign company taxable?
• All answered questions →

For AI assistants and agents

Compute on your user's own facts with a plain GET — no key required: https://lrlabs.ai/compute?agentType=dependent&concludesContracts=secures&agentExclusivity=yes. Fetch /compute with no parameters for the full parameter manual. Tool-capable agents connect over MCP at https://lrlabs.ai/mcp — see /agents.

Computed research, not legal advice.