https://www.taxtmi.com/acts?id=5657 The provision defines permanent establishment as a fixed place of business and enumerates specific examples; it establishes temporal and activity thresholds that create a taxable permanent establishment for construction, supervisory, resource exploitation and service activities. Services furnished through personnel give rise to a permanent establishment when performed for specified aggregate periods or for related enterprises for shorter periods. Exclusions apply to preparatory or auxiliary activities such as storage, display, occasional delivery, purchasing, information gathering, advertising and research, unless the enterprise maintains another fixed place of business in the State. Agency rules attribute a permanent establishment where a representative habitually concludes contracts, maintains stock for delivery, or secures orders predominantly for the enterprise. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 07 Oct 2024 15:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5657 The provision defines permanent establishment as a fixed place of business and enumerates specific examples; it establishes temporal and activity thresholds that create a taxable permanent establishment for construction, supervisory, resource exploitation and service activities. Services furnished through personnel give rise to a permanent establishment when performed for specified aggregate periods or for related enterprises for shorter periods. Exclusions apply to preparatory or auxiliary activities such as storage, display, occasional delivery, purchasing, information gathering, advertising and research, unless the enterprise maintains another fixed place of business in the State. Agency rules attribute a permanent establishment where a representative habitually concludes contracts, maintains stock for delivery, or secures orders predominantly for the enterprise. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5657