https://www.taxtmi.com/acts?id=5688 Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management, branch, office, factory, workshop, sales outlet, warehouse for others, agricultural sites and resource extraction points; construction or assembly projects qualify only after a sustained duration. Exclusions cover facilities used solely for storage, display, delivery, purchasing, information collection or other preparatory or auxiliary activities. A non-independent agent habitually concluding contracts, maintaining delivery stock, or securing orders can create a permanent establishment, as can insurance activities conducted through non-independent persons; independent agents acting in their ordinary course do not. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 Nov 2024 11:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5688 Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management, branch, office, factory, workshop, sales outlet, warehouse for others, agricultural sites and resource extraction points; construction or assembly projects qualify only after a sustained duration. Exclusions cover facilities used solely for storage, display, delivery, purchasing, information collection or other preparatory or auxiliary activities. A non-independent agent habitually concluding contracts, maintaining delivery stock, or securing orders can create a permanent establishment, as can insurance activities conducted through non-independent persons; independent agents acting in their ordinary course do not. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5688