[ compiled answer ]
law as at 14 Aug 2026 · settled
Is an Indian liaison office a PE?
The compiled answer
Not while its activities stay within Article 5(3)(e)'s carve-out — advertising, supply of information, scientific research or other activities of a preparatory or auxiliary character, carried on solely for the enterprise. Exceeding that description (negotiating, securing orders, delivery) forfeits the protection.
Pinpoint
Article 5(3)(e), India–US DTAA (1990)
String-verified quote
“preparatory or auxiliary character”
source: provision:IN-US.ART5 — verified at load; a quote that stops matching its source is a compile error
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/liaison_office_prep_aux.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)