[ compiled answer ]
law as at 10 Jul 2026 · settled
What is the service PE day threshold under the India–UK treaty?
The compiled answer
More than 90 days within any twelve-month period — Article 5(2)(k)(i), India–UK DTAA (1993). Where the services are for an associated enterprise the threshold tightens to more than 30 days.
compiled value: 90
Pinpoint
Article 5(2)(k), India–UK DTAA (1993)
String-verified quote
“for a period or periods aggregating more than 90 days within any twelve-month period”
source: rule:PE.SERVICE.THRESHOLD.INUK — 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/service_pe_days_india_uk.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)