https://www.taxtmi.com/acts?id=5567 is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management, branches, offices, factories, installations for resource extraction, warehouses, sales outlets and construction sites subject to duration rules. Exclusions cover preparatory or auxiliary activities, storage or display of goods, stock for processing, purchasing, information gathering and occasional exhibitions. A dependent agent with authority to conclude contracts, or habitually maintaining stock or securing orders, creates a permanent establishment; an independent agent acting in the ordinary course of business does not unless devoted almost wholly to the enterprise. Control alone between related companies does not suffice to create a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 18:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5567 is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management, branches, offices, factories, installations for resource extraction, warehouses, sales outlets and construction sites subject to duration rules. Exclusions cover preparatory or auxiliary activities, storage or display of goods, stock for processing, purchasing, information gathering and occasional exhibitions. A dependent agent with authority to conclude contracts, or habitually maintaining stock or securing orders, creates a permanent establishment; an independent agent acting in the ordinary course of business does not unless devoted almost wholly to the enterprise. Control alone between related companies does not suffice to create a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5567