Date: {insert date}
To,
{Insert address of the company on which invoice has been raised)
Re: Permanent Establishment Declaration for the period April 1, 2015 to March 31, 2016
We hereby certify that,
1. {Name of service provider – company/ entity} is a company/ entity incorporated/ registered in {insert country}
2. It is a tax resident as per the Tax Laws of {insert country}.
3. The Company/ Entity does not have and is not likely to have a permanent establishment in India as defined in Article 5 of the India- Double Taxation Avoidance Agreement (‘India- {insert country} tax treaty’). In this regard, it is further confirmed that:
•the Company/ Entity does not have a fixed place of business in India/ is not likely to have a fixed place of business in India through which its business is wholly or partly conducted as stipulated in Article 5(1) of the India – ………………… tax treaty
•the Company/ Entity does not have / is not likely to have any dependent agent in India as stipulated in Article 5 of the India- ……………………. tax treaty
4. The Company/ Entity does not have any business connection in India as per Sec 9(1) of the Indian Income Tax Act 1961 through which business is carried on in India
5. The Company/ Entity also confirms that in respect of the goods exported to India, if any:
•The contract between the parties are on principal –to- principal basis and at arm’s length basis.
•Contracts to export goods to India are made by us outside India and the risks and rewards relating to the goods have been transferred outside India.
This certificate is being issued the Customer / Client / Payee to enable them to decide upon the With Holding Tax applicable on transaction with our Company/ Entity.
If there is any change in the above facts the same would be intimated to you.
For {insert name of the company}
Authorized Signatory