[ compiled answer ]
law as at 14 Aug 2026 · settled
Does owning an Indian subsidiary itself create a PE?
The compiled answer
No — Article 5(6): control of or by a resident company does not OF ITSELF constitute either company a PE of the other. A substantive route (fixed place, duration limb, or dependent agent) must be made out on its own facts; e-Funds (SC 2017) applied exactly this guard.
Pinpoint
Article 5(6), India–US DTAA (1990)
String-verified quote
“shall not of itself constitute either company a permanent establishment of the other”
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/subsidiary_not_pe_india_usa.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)