https://www.taxtmi.com/acts?id=4439 is a fixed place of business including management, branch, office, factory, workshop, resource extraction sites, warehouses providing storage for others, installations for exploration or exploitation, and construction projects exceeding six months; supplying services or hired plant used in mineral prospecting also creates a permanent establishment. Exclusions cover solely preparatory or auxiliary facilities (storage, display, purchasing, information collection, processing by others, advertising, occasional fairs) unless another non excluded fixed place exists. A person habitually concluding contracts, maintaining stock for regular delivery, or securing orders on behalf of an enterprise creates a permanent establishment, while independent agents acting in the ordinary course and mere control between related companies do not. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 22 Oct 2024 11:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4439 is a fixed place of business including management, branch, office, factory, workshop, resource extraction sites, warehouses providing storage for others, installations for exploration or exploitation, and construction projects exceeding six months; supplying services or hired plant used in mineral prospecting also creates a permanent establishment. Exclusions cover solely preparatory or auxiliary facilities (storage, display, purchasing, information collection, processing by others, advertising, occasional fairs) unless another non excluded fixed place exists. A person habitually concluding contracts, maintaining stock for regular delivery, or securing orders on behalf of an enterprise creates a permanent establishment, while independent agents acting in the ordinary course and mere control between related companies do not. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4439