https://www.taxtmi.com/acts?id=5778 Definition of permanent establishment is a fixed place of business through which an enterprise carries on business, with examples including management offices, branches, factories, extraction sites, agricultural estates, and construction projects exceeding a temporal threshold; services provided through personnel may also give rise to a permanent establishment when recurring within the State. The Article excludes preparatory or auxiliary activities (storage, display, delivery, stock maintenance for storage or processing, purchasing, information collection, advertising, information supply, scientific research) and provides agency rules treating dependent agents with contract authority as creating a permanent establishment while recognizing an independent agent exception; insurance enterprises collecting premiums or insuring risks through non-independent agents are similarly treated. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 17:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5778 Definition of permanent establishment is a fixed place of business through which an enterprise carries on business, with examples including management offices, branches, factories, extraction sites, agricultural estates, and construction projects exceeding a temporal threshold; services provided through personnel may also give rise to a permanent establishment when recurring within the State. The Article excludes preparatory or auxiliary activities (storage, display, delivery, stock maintenance for storage or processing, purchasing, information collection, advertising, information supply, scientific research) and provides agency rules treating dependent agents with contract authority as creating a permanent establishment while recognizing an independent agent exception; insurance enterprises collecting premiums or insuring risks through non-independent agents are similarly treated. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5778