https://www.taxtmi.com/acts?id=5353 Permanent establishment is a fixed place of business through which an enterprise carries on business, including management, branches, offices, workshops, storage facilities for others, agricultural sites, sales outlets, long-term construction or installation projects, and installations for natural resource exploration or exploitation. Exclusions cover facilities used solely for storage, display, processing by others, purchasing, information collection, and preparatory or auxiliary activities. Agency rules treat persons habitually concluding contracts or maintaining stock for delivery as creating a permanent establishment, while independent agents and mere control between related companies do not automatically create one. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 14:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5353 Permanent establishment is a fixed place of business through which an enterprise carries on business, including management, branches, offices, workshops, storage facilities for others, agricultural sites, sales outlets, long-term construction or installation projects, and installations for natural resource exploration or exploitation. Exclusions cover facilities used solely for storage, display, processing by others, purchasing, information collection, and preparatory or auxiliary activities. Agency rules treat persons habitually concluding contracts or maintaining stock for delivery as creating a permanent establishment, while independent agents and mere control between related companies do not automatically create one. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5353