https://www.taxtmi.com/acts?id=4844 A permanent establishment exists where an enterprise carries on business through a fixed place of business (examples include management offices, branches, factories, extraction sites, warehouses providing storage for others and sales outlets). Exclusions cover facilities used solely for storage, display, delivery, stocks for processing, purchasing or information collection, and fixed places whose activities are preparatory or auxiliary. Dependent agents may create a permanent establishment if they habitually conclude contracts, maintain stocks for delivery, or secure orders substantially for the enterprise; independent agents acting in the ordinary course do not. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Dec 2024 17:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4844 A permanent establishment exists where an enterprise carries on business through a fixed place of business (examples include management offices, branches, factories, extraction sites, warehouses providing storage for others and sales outlets). Exclusions cover facilities used solely for storage, display, delivery, stocks for processing, purchasing or information collection, and fixed places whose activities are preparatory or auxiliary. Dependent agents may create a permanent establishment if they habitually conclude contracts, maintain stocks for delivery, or secure orders substantially for the enterprise; independent agents acting in the ordinary course do not. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4844