https://www.taxtmi.com/acts?id=4157 The permanent establishment rule attributes taxable presence to an enterprise that operates through a fixed place of business-such as management offices, branches, factories, warehouses for third party storage, agricultural or extraction sites-or through a dependent agent who habitually concludes contracts, maintains a stock for delivery, or secures orders principally for the enterprise. Exceptions cover activities of a preparatory or auxiliary character and independent agents acting in the ordinary course of business; insurance premium collection or risk assurance via non independent persons also constitutes a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 07 Nov 2024 14:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4157 The permanent establishment rule attributes taxable presence to an enterprise that operates through a fixed place of business-such as management offices, branches, factories, warehouses for third party storage, agricultural or extraction sites-or through a dependent agent who habitually concludes contracts, maintains a stock for delivery, or secures orders principally for the enterprise. Exceptions cover activities of a preparatory or auxiliary character and independent agents acting in the ordinary course of business; insurance premium collection or risk assurance via non independent persons also constitutes a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4157