https://www.taxtmi.com/acts?id=4675 is a fixed place of business carrying on an enterprise's activities, exemplified by management offices, branches, factories, warehouses, sales outlets and installations for resource exploration subject to temporal tests; building sites and construction projects are PEs only if they exceed the specified duration. Exclusions cover solely preparatory or auxiliary activities such as storage, display, purchasing, information collection, advertising and scientific research. A dependent agent with authority to conclude contracts or maintaining stock for regular delivery can create a PE, whereas independent agents acting in the ordinary course of business generally do not, unless transactions are not at arm's length. Control between related companies alone does not create a PE. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 16:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4675 is a fixed place of business carrying on an enterprise's activities, exemplified by management offices, branches, factories, warehouses, sales outlets and installations for resource exploration subject to temporal tests; building sites and construction projects are PEs only if they exceed the specified duration. Exclusions cover solely preparatory or auxiliary activities such as storage, display, purchasing, information collection, advertising and scientific research. A dependent agent with authority to conclude contracts or maintaining stock for regular delivery can create a PE, whereas independent agents acting in the ordinary course of business generally do not, unless transactions are not at arm's length. Control between related companies alone does not create a PE. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4675