Navigating the Complexities of Outward Secondment Arrangements in India: Tax and GST Implications CA. Shivam Agrawal 20 March 2025 at 08:35 In this article, we will explore the tax and GST implications of outward secondment arrangements in India, with a focus on Service Permanent Establishment (...
The Supreme Court in May 2022 held that the secondment of the employees to the group of Indian companies consequenced in the provision of the taxable service, as well as the salary cost amount of the seconded employees reimbursed to the group companies shall be liable to pay the tax. After...
ATO ID 2013/54 ‘GST and payments for seconded employees’ –whether a government agency is making a taxable supply under s 9-5 of the GST Act when it receives payment for the secondment of its employees to another government entity – whether the payment received is consideration for a supp...
Ernst & Young's use of successive three-month secondments as stress relievers for its staff; Effect of GST on the competitive positions of businesses.BRWThomasTony