https://www.taxtmi.com/acts?id=4591 is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management offices, branches, factories, warehouses, sales outlets, and installations for resource exploration; construction or installation projects and supervisory activities create a permanent establishment when they continue for a specified period. Exclusions cover facilities used solely for storage, display, stock for processing, purchasing or information gathering, and preparatory or auxiliary activities. A dependent agent habitually concluding contracts, maintaining delivery stocks, or securing orders primarily for the enterprise will create a permanent establishment, whereas independent agents acting in the ordinary course of business generally will not. Control between resident companies does not alone constitute a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 15 Nov 2024 17:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4591 is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management offices, branches, factories, warehouses, sales outlets, and installations for resource exploration; construction or installation projects and supervisory activities create a permanent establishment when they continue for a specified period. Exclusions cover facilities used solely for storage, display, stock for processing, purchasing or information gathering, and preparatory or auxiliary activities. A dependent agent habitually concluding contracts, maintaining delivery stocks, or securing orders primarily for the enterprise will create a permanent establishment, whereas independent agents acting in the ordinary course of business generally will not. Control between resident companies does not alone constitute a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4591