https://www.taxtmi.com/acts?id=5060 Article 5 defines permanent establishment as a fixed place of business and lists examples including management, branch, office, factory, workshop, sales outlet, warehouse and extraction or agricultural sites. It treats construction and installation projects as permanent establishments only when they exceed the Article's duration threshold, and deems services, facilities or hire of plant and machinery used in mineral oil prospecting or exploitation to create a permanent establishment. Preparatory or auxiliary activities are excepted, and dependent-agent activities that conclude contracts, maintain delivery stock, or habitually secure orders can create a permanent establishment, whereas independent agents acting in the ordinary course of business do not. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 16:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5060 Article 5 defines permanent establishment as a fixed place of business and lists examples including management, branch, office, factory, workshop, sales outlet, warehouse and extraction or agricultural sites. It treats construction and installation projects as permanent establishments only when they exceed the Article's duration threshold, and deems services, facilities or hire of plant and machinery used in mineral oil prospecting or exploitation to create a permanent establishment. Preparatory or auxiliary activities are excepted, and dependent-agent activities that conclude contracts, maintain delivery stock, or habitually secure orders can create a permanent establishment, whereas 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=5060