https://www.taxtmi.com/acts?id=6156 The Article defines permanent establishment as a fixed place of business through which an enterprise's business is wholly or partly carried on, listing specific examples such as a place of management, branch, office, factory, workshop, sales outlets, warehouses for others, extraction sites, installations for natural resources, and construction sites subject to duration and charge thresholds. It treats furnishing services through employees as creating a service permanent establishment when services exceed aggregate time thresholds, and deems services or hired plant supplied for mineral oil prospecting or extraction to create a permanent establishment. Agency rules deem dependent agents with contracting authority, habitual stock maintenance for deliveries, or who secure orders predominantly for the enterprise to constitute a permanent establishment, while independent agents acting in the ordinary course of business generally do not. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Dec 2024 16:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6156 The Article defines permanent establishment as a fixed place of business through which an enterprise's business is wholly or partly carried on, listing specific examples such as a place of management, branch, office, factory, workshop, sales outlets, warehouses for others, extraction sites, installations for natural resources, and construction sites subject to duration and charge thresholds. It treats furnishing services through employees as creating a service permanent establishment when services exceed aggregate time thresholds, and deems services or hired plant supplied for mineral oil prospecting or extraction to create a permanent establishment. Agency rules deem dependent agents with contracting authority, habitual stock maintenance for deliveries, or who secure orders predominantly for the enterprise to constitute a permanent establishment, while independent agents acting in the ordinary course of business generally do not. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6156