{"url":"https://lrlabs.ai/t/liaison_office_prep_aux","engine":"deterministic","llm_in_path":false,"id":"liaison_office_prep_aux","question":"Is an Indian liaison office a PE?","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)","confidence":"settled","as_at":"14 Aug 2026","treaty":"India–USA","quote":"preparatory or auxiliary character","quote_string_verified":true,"quote_source":"provision:IN-US.ART5"}