https://www.taxtmi.com/acts?id=5264 The provision defines permanent establishment as a fixed place of business and lists typical forms (place of management, branch, office, factory, workshop, extraction sites, installations of a minimum duration, warehouses, and guest farms). It classifies construction and service-provision activities as permanent establishments when they exceed prescribed temporal thresholds. Exclusions cover preparatory or auxiliary activities (storage, display, occasional delivery, stock for processing, purchasing, information collection, or combinations that remain preparatory). Agency rules attribute a permanent establishment to an enterprise when a non-independent agent habitually concludes contracts or maintains delivery stock; independent agents acting in the ordinary course do not create a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 12:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5264 The provision defines permanent establishment as a fixed place of business and lists typical forms (place of management, branch, office, factory, workshop, extraction sites, installations of a minimum duration, warehouses, and guest farms). It classifies construction and service-provision activities as permanent establishments when they exceed prescribed temporal thresholds. Exclusions cover preparatory or auxiliary activities (storage, display, occasional delivery, stock for processing, purchasing, information collection, or combinations that remain preparatory). Agency rules attribute a permanent establishment to an enterprise when a non-independent agent habitually concludes contracts or maintains delivery stock; 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=5264