https://www.taxtmi.com/acts?id=5929 is a fixed place of business where an enterprise's business is carried on, including management offices, branches, factories, extraction sites, farms and construction projects exceeding six months; preparatory or auxiliary activities such as storage, display, stock maintenance for processing, purchasing, information collection, advertising or scientific research do not constitute a permanent establishment. A person habitually concluding contracts or maintaining stock for regular order fulfilment on behalf of an enterprise will create a permanent establishment unless he is an independent agent acting in the ordinary course of business; an agent devoted almost wholly to one enterprise is not independent. Control between related companies alone does not create a permanent establishment, and services by public entertainers create a permanent establishment unless substantially publicly funded. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 16:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5929 is a fixed place of business where an enterprise's business is carried on, including management offices, branches, factories, extraction sites, farms and construction projects exceeding six months; preparatory or auxiliary activities such as storage, display, stock maintenance for processing, purchasing, information collection, advertising or scientific research do not constitute a permanent establishment. A person habitually concluding contracts or maintaining stock for regular order fulfilment on behalf of an enterprise will create a permanent establishment unless he is an independent agent acting in the ordinary course of business; an agent devoted almost wholly to one enterprise is not independent. Control between related companies alone does not create a permanent establishment, and services by public entertainers create a permanent establishment unless substantially publicly funded. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5929