https://www.taxtmi.com/acts?id=5383 The provision defines permanent establishment as a fixed place of business and lists typical forms that constitute it, including management, branches, offices, warehouses, sales outlets, extraction and construction sites, and service provision through personnel when activities persist for specified periods; it specifies exclusions for purely preparatory or auxiliary functions and storage, sets conditions under which dependent agents create a permanent establishment by concluding contracts, holding delivery stocks, or securing orders, and clarifies that corporate control alone does not constitute a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 17:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5383 The provision defines permanent establishment as a fixed place of business and lists typical forms that constitute it, including management, branches, offices, warehouses, sales outlets, extraction and construction sites, and service provision through personnel when activities persist for specified periods; it specifies exclusions for purely preparatory or auxiliary functions and storage, sets conditions under which dependent agents create a permanent establishment by concluding contracts, holding delivery stocks, or securing orders, and clarifies that corporate control alone does not constitute a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5383