https://www.taxtmi.com/acts?id=5507 Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management offices, branches, factories, sales outlets and extraction sites under specified temporal conditions. Exclusions cover activities that are preparatory or auxiliary such as storage, display, delivery, purchasing, information collection, and stock maintenance for processing. Agency provisions deem an enterprise to have a permanent establishment where a dependent agent habitually concludes contracts or maintains a local stock combined with contributing activities, while independent agents acting in the ordinary course do not. Insurance enterprises collecting premiums or insuring local risks through non-independent agents are treated specially. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Dec 2024 15:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5507 Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management offices, branches, factories, sales outlets and extraction sites under specified temporal conditions. Exclusions cover activities that are preparatory or auxiliary such as storage, display, delivery, purchasing, information collection, and stock maintenance for processing. Agency provisions deem an enterprise to have a permanent establishment where a dependent agent habitually concludes contracts or maintains a local stock combined with contributing activities, while independent agents acting in the ordinary course do not. Insurance enterprises collecting premiums or insuring local risks through non-independent agents are treated specially. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5507