https://www.taxtmi.com/acts?id=4500 The Article defines permanent establishment as a fixed place of business with enumerated examples and treats building sites, construction projects and furnishing of services through personnel as qualifying only when continued beyond a specified time threshold; connected periods and activities by closely related enterprises are aggregated. It excludes purely preparatory or auxiliary functions and limited storage, display, delivery or purchasing activities. Agency rules deem an enterprise to have a permanent establishment when a person habitually concludes contracts or maintains stock for regular delivery, while independent agents acting in the ordinary course of their business are excepted, subject to limitations for agents serving closely related enterprises. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 13:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4500 The Article defines permanent establishment as a fixed place of business with enumerated examples and treats building sites, construction projects and furnishing of services through personnel as qualifying only when continued beyond a specified time threshold; connected periods and activities by closely related enterprises are aggregated. It excludes purely preparatory or auxiliary functions and limited storage, display, delivery or purchasing activities. Agency rules deem an enterprise to have a permanent establishment when a person habitually concludes contracts or maintains stock for regular delivery, while independent agents acting in the ordinary course of their business are excepted, subject to limitations for agents serving closely related enterprises. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4500