https://www.taxtmi.com/acts?id=5322 A permanent establishment is a fixed place of business through which an enterprise carries on business, including management, branches, offices, factories, workshops, sales premises, warehouses for others and certain natural resource installations subject to temporal tests. Excluded are fixed places used solely for preparatory or auxiliary activities such as storage, display, purchase, information collection, advertising, or scientific research. Agency provisions treat an enterprise as having a permanent establishment where a non-independent agent habitually concludes contracts or maintains stock for regular delivery on behalf of the enterprise, while independent agents acting in the ordinary course do not create a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 12 Dec 2024 12:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5322 A permanent establishment is a fixed place of business through which an enterprise carries on business, including management, branches, offices, factories, workshops, sales premises, warehouses for others and certain natural resource installations subject to temporal tests. Excluded are fixed places used solely for preparatory or auxiliary activities such as storage, display, purchase, information collection, advertising, or scientific research. Agency provisions treat an enterprise as having a permanent establishment where a non-independent agent habitually concludes contracts or maintains stock for regular delivery on behalf of the enterprise, while 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=5322