https://www.taxtmi.com/acts?id=4815 is a fixed place of business through which an enterprise carries on business, with examples including management, branch, office, factory, workshop, extraction sites and construction projects exceeding a specified duration. Exclusions cover solely preparatory or auxiliary activities such as storage, display, stock maintenance for processing, purchasing, information collection, advertising and research. Deeming rules attribute a permanent establishment where a local person habitually concludes contracts or maintains stock for regular delivery, where services are furnished through personnel for an aggregate period, and where insurers collect premiums or insure risks via non independent representatives; independent agents acting in the ordinary course do not create a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 18:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4815 is a fixed place of business through which an enterprise carries on business, with examples including management, branch, office, factory, workshop, extraction sites and construction projects exceeding a specified duration. Exclusions cover solely preparatory or auxiliary activities such as storage, display, stock maintenance for processing, purchasing, information collection, advertising and research. Deeming rules attribute a permanent establishment where a local person habitually concludes contracts or maintains stock for regular delivery, where services are furnished through personnel for an aggregate period, and where insurers collect premiums or insure risks via non independent representatives; independent agents acting in the ordinary course do not create a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4815