https://www.taxtmi.com/acts?id=4470 Permanent establishment is a fixed place of business through which an enterprise conducts business, with enumerated examples and time based thresholds for installations, construction projects and service provision. Exclusions cover purely preparatory or auxiliary activities, storage or display, stock held for processing, and fixed places used only for purchasing or information collection. Dependent agents who habitually conclude contracts, maintain delivery stock combined with contributing activities, or secure orders mainly for the enterprise create a permanent establishment, while independent agents acting in the ordinary course generally do not. Control or ownership alone does not create a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 07 Nov 2024 18:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4470 Permanent establishment is a fixed place of business through which an enterprise conducts business, with enumerated examples and time based thresholds for installations, construction projects and service provision. Exclusions cover purely preparatory or auxiliary activities, storage or display, stock held for processing, and fixed places used only for purchasing or information collection. Dependent agents who habitually conclude contracts, maintain delivery stock combined with contributing activities, or secure orders mainly for the enterprise create a permanent establishment, while independent agents acting in the ordinary course generally do not. Control or ownership alone does not create a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4470