https://www.taxtmi.com/acts?id=4217 The document defines permanent establishment as a fixed place of business with enumerated examples and provides that supplying services or hired plant and machinery for mineral oil prospecting or extraction creates a permanent establishment. It lists exclusions for purely preparatory or auxiliary activities and prescribes agency rules: dependent agents who habitually conclude contracts, maintain delivery stock, or secure orders create a permanent establishment, whereas independent agents acting in the ordinary course do not, unless they act almost exclusively for the enterprise. Insurance premium collection or risk insurance through non-independent agents also constitutes a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 04 Nov 2024 14:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4217 The document defines permanent establishment as a fixed place of business with enumerated examples and provides that supplying services or hired plant and machinery for mineral oil prospecting or extraction creates a permanent establishment. It lists exclusions for purely preparatory or auxiliary activities and prescribes agency rules: dependent agents who habitually conclude contracts, maintain delivery stock, or secure orders create a permanent establishment, whereas independent agents acting in the ordinary course do not, unless they act almost exclusively for the enterprise. Insurance premium collection or risk insurance through non-independent agents also constitutes a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4217