https://www.taxtmi.com/acts?id=6109 is a fixed place of business where enterprise activities are wholly or partly carried on, including management, branch, office, factory, workshop, warehouse, extraction sites, permanent sales exhibitions, and certain construction or assembly projects exceeding a specified duration. Exclusions apply where facilities are used solely for storage, display, purchasing, information collection, advertising, or scientific research. Dependent agents who habitually negotiate and conclude contracts, maintain stocks for regular delivery, or secure orders predominantly for the enterprise may constitute a permanent establishment. Brokers of genuine independence and mere parent-subsidiary relationships do not by themselves create a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Dec 2024 12:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6109 is a fixed place of business where enterprise activities are wholly or partly carried on, including management, branch, office, factory, workshop, warehouse, extraction sites, permanent sales exhibitions, and certain construction or assembly projects exceeding a specified duration. Exclusions apply where facilities are used solely for storage, display, purchasing, information collection, advertising, or scientific research. Dependent agents who habitually negotiate and conclude contracts, maintain stocks for regular delivery, or secure orders predominantly for the enterprise may constitute a permanent establishment. Brokers of genuine independence and mere parent-subsidiary relationships do not by themselves create a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6109