THE EROSION OF PHYSICALITY: EVALUATING THE ‘VIRTUAL PERMANENT ESTABLISHMENT’ AND INCOME CHARACTERIZATION OF AI SAAS UNDER THE INCOME-TAX ACT, 2025
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THE EROSION OF PHYSICALITY: EVALUATING THE ‘VIRTUAL PERMANENT ESTABLISHMENT’ AND INCOME CHARACTERIZATION OF AI SAAS UNDER THE INCOME-TAX ACT, 2025
Authors: ANUSHK GARG, PRAKHAR SURYAWANSHI
- Journal IJLRA
- ISSN 2582-6433
- Published 2026/03/16
- Volume 3
- Issue 1
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International Journal for Legal Research and Analysis
- AbbreviationIJLRA
- ISSN2582-6433
- AccessOpen Access
- LicenseCC 4.0
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