https://www.taxtmi.com/acts?id=4380 is a fixed place of business through which an enterprise's business wholly or partly is carried on, encompassing management offices, branches, production and extraction sites, sales outlets, and construction or installation projects meeting the treaty's duration and transactional thresholds. Excluded are facilities used solely for storage, display, purchasing, information collection, or scientific research. A dependent agent may create a permanent establishment by habitually concluding contracts, maintaining stock for delivery, or securing orders almost exclusively for the enterprise, whereas independent agents acting in the ordinary course and mere corporate control do not by themselves create a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 06 Nov 2024 14:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4380 is a fixed place of business through which an enterprise's business wholly or partly is carried on, encompassing management offices, branches, production and extraction sites, sales outlets, and construction or installation projects meeting the treaty's duration and transactional thresholds. Excluded are facilities used solely for storage, display, purchasing, information collection, or scientific research. A dependent agent may create a permanent establishment by habitually concluding contracts, maintaining stock for delivery, or securing orders almost exclusively for the enterprise, whereas independent agents acting in the ordinary course and mere corporate control do not by themselves create a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4380