{"url":"https://lrlabs.ai/t/subsidiary_not_pe_india_usa","engine":"deterministic","llm_in_path":false,"id":"subsidiary_not_pe_india_usa","question":"Does owning an Indian subsidiary itself create a PE?","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)","confidence":"settled","as_at":"14 Aug 2026","treaty":"India–USA","quote":"shall not of itself constitute either company a permanent establishment of the other","quote_string_verified":true,"quote_source":"provision:IN-US.ART5"}