https://www.taxtmi.com/acts?id=4934 The provision defines permanent establishment as a fixed place of business including examples (management, branch, office, factory, workshop, warehouse, store, resource installations) and treats sustained construction or supervisory activities and services related to mineral oil operations as creating a permanent establishment. It excludes solely preparatory or auxiliary activities (storage, display, stock for processing, purchasing, information collection). Dependent-agent rules attribute a permanent establishment where a person habitually concludes contracts, maintains delivery stock, or secures orders; independent agents operating in the ordinary course do not create such presence, nor does corporate control alone. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Dec 2024 10:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4934 The provision defines permanent establishment as a fixed place of business including examples (management, branch, office, factory, workshop, warehouse, store, resource installations) and treats sustained construction or supervisory activities and services related to mineral oil operations as creating a permanent establishment. It excludes solely preparatory or auxiliary activities (storage, display, stock for processing, purchasing, information collection). Dependent-agent rules attribute a permanent establishment where a person habitually concludes contracts, maintains delivery stock, or secures orders; independent agents operating in the ordinary course do not create such presence, nor does corporate control alone. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4934