https://www.taxtmi.com/acts?id=4786 Permanent establishment means a fixed place of business through which an enterprise conducts business, including management, branch, office, factory, workshop and extraction sites; construction or installation projects become permanent establishments when sustained beyond the Convention's duration threshold. Exclusions apply for facilities used solely for storage, display, delivery, purchasing, information collection, processing by another enterprise, or other preparatory or auxiliary activities. Dependent agent activities that authorize contract conclusion, maintain stock for regular delivery, or habitually secure orders can attribute a permanent establishment, while independent agents acting in the ordinary course of business do not. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 Nov 2024 11:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4786 Permanent establishment means a fixed place of business through which an enterprise conducts business, including management, branch, office, factory, workshop and extraction sites; construction or installation projects become permanent establishments when sustained beyond the Convention's duration threshold. Exclusions apply for facilities used solely for storage, display, delivery, purchasing, information collection, processing by another enterprise, or other preparatory or auxiliary activities. Dependent agent activities that authorize contract conclusion, maintain stock for regular delivery, or habitually secure orders can attribute a permanent establishment, while independent agents acting in the ordinary course of business do not. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4786