What is specific to Singapore companies
The 30-day service PE test for associated enterprises is unusually short, so track visits by Singapore managers to the Indian centre.
Our services
How S U & CO. helps
We price, document and defend intercompany transactions on the Indian side.
- Functional analysis and benchmarking
- Intercompany agreements review
- Accountant's report and documentation
- Year-end true-ups
- Transfer pricing assessments
Questions
Does having a subsidiary create a PE for the parent?
Not by itself. Risk arises from what parent staff or the subsidiary's people do on the parent's behalf.
General information as at 5 November 2026, not advice for a particular case. Indian and Singapore rules change often; confirm the current position before acting. Singapore law points should be confirmed with a Singapore adviser.