https://www.taxtmi.com/acts?id=5599 The Article defines permanent establishment as a fixed place of business and enumerates examples (place of management, branch, office, factory, workshop, extraction sites, installations, farms, sales outlets). It excludes facilities used solely for storage, display, stock maintenance for processing, purchasing, information collection, advertising, research or preparatory/auxiliary activities. Construction or installation projects constitute a permanent establishment only if exceeding 12 months, subject to mutual agreement. Agency rules attribute a permanent establishment where a non independent agent habitually concludes contracts, secures orders almost exclusively, maintains stock for deliveries, or manufactures/processes for the enterprise, while independent agents acting in the ordinary course do not create a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 13:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5599 The Article defines permanent establishment as a fixed place of business and enumerates examples (place of management, branch, office, factory, workshop, extraction sites, installations, farms, sales outlets). It excludes facilities used solely for storage, display, stock maintenance for processing, purchasing, information collection, advertising, research or preparatory/auxiliary activities. Construction or installation projects constitute a permanent establishment only if exceeding 12 months, subject to mutual agreement. Agency rules attribute a permanent establishment where a non independent agent habitually concludes contracts, secures orders almost exclusively, maintains stock for deliveries, or manufactures/processes for the enterprise, while independent agents acting in the ordinary course do not create a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5599