https://www.taxtmi.com/acts?id=5809 Defines permanent establishment as a fixed place of business and lists typical forms. Construction, installation or assembly projects and supervisory activities constitute a permanent establishment only if they exceed a prescribed duration. Exclusions cover solely preparatory or auxiliary activities and limited uses of facilities for storage, display, delivery, purchase, collection of information or processing by another enterprise. Agency-based nexus arises where a person habitually concludes contracts, maintains stock for delivery, secures orders, or manufactures/processes on behalf of the enterprise, while agents of independent status acting in the ordinary course are excluded. Insurance enterprises collecting premiums or insuring risks through non-independent persons are deemed to have a permanent establishment. Control between related companies alone is insufficient. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 12:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5809 Defines permanent establishment as a fixed place of business and lists typical forms. Construction, installation or assembly projects and supervisory activities constitute a permanent establishment only if they exceed a prescribed duration. Exclusions cover solely preparatory or auxiliary activities and limited uses of facilities for storage, display, delivery, purchase, collection of information or processing by another enterprise. Agency-based nexus arises where a person habitually concludes contracts, maintains stock for delivery, secures orders, or manufactures/processes on behalf of the enterprise, while agents of independent status acting in the ordinary course are excluded. Insurance enterprises collecting premiums or insuring risks through non-independent persons are deemed to have a permanent establishment. Control between related companies alone is insufficient. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5809