Mumbai bench of the Income-Tax Appellate Tribunal in favour of the US multinational sets a precedent for the taxation of the franchise model good news for franchises of foreign brands that already operate across India. Foreign multinationals can expand their brand presence in India through a franchise agreement without suffering a higher tax burden imposed on permanent establishments (PE) following the Domino’s Pizza case.
  1. Suraj Nangia, Partner shares his views on aforementioned story for International Tax Review
Domino’s Pizza case ‘encouraging’ for MNEs expanding into India - Suraj Nangia