印度提议对拥有常设机构的外国公司实行自愿税收计划,采用以部门为基础的利润率而不是审计。 India proposes voluntary tax scheme for foreign firms with permanent establishments, using sector-based margins instead of audits.

Niti Aayog提议对通过常设机构在印度经营的外国公司实行自愿推定征税计划,允许它们根据部门毛收入的利润率而不是详细审计来纳税。 Niti Aayog has proposed a voluntary presumptive tax scheme for foreign companies operating in India through permanent establishments, allowing them to pay taxes based on sector-specific margins of gross revenue instead of detailed audits. 该计划旨在简化履约程序,减少有关太平洋共同体地位的争议,并提供法律确定性。 The plan aims to simplify compliance, reduce disputes over PE status, and provide legal certainty. 如果实际利润较低,公司可以退出这一计划。 Companies can exit the scheme if actual profits are lower. 改革旨在让印度的税收规则符合全球标准,避免追溯性变化,改善投资环境,支持印度到2047年成为一个发达国家的目标。 The reform seeks to align India’s tax rules with global standards, avoid retrospective changes, and improve the investment climate, supporting India’s goal to become a developed nation by 2047.