https://www.taxtmi.com/acts?id=4756 Permanent establishment means a fixed place of business including management, branch, office, factory, workshop, mine, well, quarry, sales outlet, warehouse for storage for others, and agricultural sites. Construction, assembly or installation projects create a permanent establishment only if lasting more than six months. Services or hired plant used in mineral oil prospecting or extraction create a permanent establishment. Exclusions cover solely preparatory or auxiliary activities such as storage, display, delivery, stock maintenance, purchasing, or information collection. Dependent agents with authority to conclude contracts create a permanent establishment; independent agents acting in the ordinary course do not. Insurance premium collection through non-independent agents also creates a permanent establishment. Control between resident companies alone does not create a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 17:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4756 Permanent establishment means a fixed place of business including management, branch, office, factory, workshop, mine, well, quarry, sales outlet, warehouse for storage for others, and agricultural sites. Construction, assembly or installation projects create a permanent establishment only if lasting more than six months. Services or hired plant used in mineral oil prospecting or extraction create a permanent establishment. Exclusions cover solely preparatory or auxiliary activities such as storage, display, delivery, stock maintenance, purchasing, or information collection. Dependent agents with authority to conclude contracts create a permanent establishment; independent agents acting in the ordinary course do not. Insurance premium collection through non-independent agents also creates a permanent establishment. Control between resident companies alone does not create a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4756