https://www.taxtmi.com/acts?id=4706 A permanent establishment is a fixed place of business through which an enterprise carries on business; examples include management, branch, office, factory, workshop, extraction sites, warehouse, farm and construction sites exceeding six months. Provision of services or supply of plant for mineral prospecting or extraction also creates a permanent establishment. Exclusions cover facilities used solely for storage, display, delivery, stock for processing, purchasing, information collection, or preparatory or auxiliary activities. Dependent agents who habitually conclude contracts, maintain delivery stock, or secure orders can create a permanent establishment, whereas independent agents acting in the ordinary course do not. Mere corporate control across States does not by itself create a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 14:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4706 A permanent establishment is a fixed place of business through which an enterprise carries on business; examples include management, branch, office, factory, workshop, extraction sites, warehouse, farm and construction sites exceeding six months. Provision of services or supply of plant for mineral prospecting or extraction also creates a permanent establishment. Exclusions cover facilities used solely for storage, display, delivery, stock for processing, purchasing, information collection, or preparatory or auxiliary activities. Dependent agents who habitually conclude contracts, maintain delivery stock, or secure orders can create a permanent establishment, whereas independent agents acting in the ordinary course do not. Mere corporate control across States does not by itself create a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4706