Skip to main content
Taxes

Single entity approach

One method of taxing a legal entity's business is through a permanent establishment, rather than a subsidiary company. This approach, known as the single entity approach, treats a head office and permanent establishment as a single taxpayer for tax purposes. This means that even though they may be considered separate entities under accounting or commercial law, they are treated as one for taxation.

Related terms

Grandfather clause

Understand the meaning and definition of Grandfather clause in the context of stock market, trading, and investments.

MORE
Investment reserve

Understand the meaning and definition of Investment reserve in the context of stock market, trading, and investments.

MORE
Credit, tax

Understand the meaning and definition of Credit, tax in the context of stock market, trading, and investments.

MORE
Legal entity

Understand the meaning and definition of Legal entity in the context of stock market, trading, and investments.

MORE
Statute of limitations

Understand the meaning and definition of Statute of limitations in the context of stock market, trading, and investments.

MORE

Open Free Demat Account!

Join our 3.8 Cr+ happy customers

+91
Explore other categories
Enjoy Zero Brokerage on Equity Delivery
10 Cr+DOWNLOADS

Enjoy Zero Brokerage On Stock Investments

Get the link to download the App

Scan this QR code to download the app
Get it on Google PlayDownload on the App Store