https://www.taxtmi.com/acts?id=5204 The provision defines permanent establishment as a fixed place of business including management, branch, office, factory, workshop, extraction sites, and construction or assembly projects exceeding the duration threshold, while excluding facilities used solely for storage, display, delivery, stock held for processing, purchasing or information collection, and preparatory or auxiliary activities. It further provides that a person (other than an independent agent acting in the ordinary course of business) who habitually has authority to conclude contracts on an enterprise's behalf will create a permanent establishment for that enterprise, and that control between related companies does not by itself constitute a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 14:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5204 The provision defines permanent establishment as a fixed place of business including management, branch, office, factory, workshop, extraction sites, and construction or assembly projects exceeding the duration threshold, while excluding facilities used solely for storage, display, delivery, stock held for processing, purchasing or information collection, and preparatory or auxiliary activities. It further provides that a person (other than an independent agent acting in the ordinary course of business) who habitually has authority to conclude contracts on an enterprise's behalf will create a permanent establishment for that enterprise, and that control between related companies does not by itself constitute a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5204