https://www.taxtmi.com/acts?id=5446 is a fixed place of business through which an enterprise carries on business, exemplified by places of management, branches, offices, factories, extraction and construction sites, and warehouses. Exclusions cover solely preparatory or auxiliary activities such as storage, display, delivery, purchasing, information-gathering, and processing by another enterprise. Agency rules deem dependent agents who habitually conclude contracts, maintain stock for delivery, or manufacture/process goods in the State to create a permanent establishment, while independent agents acting in the ordinary course do not, subject to exceptions for agents effectively devoted to one enterprise or not dealing at arm's length. Insurance activities by representatives also create a presence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 19 Dec 2024 10:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5446 is a fixed place of business through which an enterprise carries on business, exemplified by places of management, branches, offices, factories, extraction and construction sites, and warehouses. Exclusions cover solely preparatory or auxiliary activities such as storage, display, delivery, purchasing, information-gathering, and processing by another enterprise. Agency rules deem dependent agents who habitually conclude contracts, maintain stock for delivery, or manufacture/process goods in the State to create a permanent establishment, while independent agents acting in the ordinary course do not, subject to exceptions for agents effectively devoted to one enterprise or not dealing at arm's length. Insurance activities by representatives also create a presence. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5446