https://www.taxtmi.com/acts?id=6218 Permanent establishment is a fixed place of business through which an enterprise's business is carried on; specific places and activities are enumerated, time and activity thresholds determine creation of a permanent establishment, exclusions apply for preparatory or auxiliary functions and certain storage or purchasing activities, and agency rules attribute a permanent establishment where agents habitually conclude contracts, maintain delivery stock with contributing sales activities, or secure orders, while independent agents acting in the ordinary course do not create a permanent establishment absent exclusive devotion or non arm's length dealings. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 Nov 2024 18:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6218 Permanent establishment is a fixed place of business through which an enterprise's business is carried on; specific places and activities are enumerated, time and activity thresholds determine creation of a permanent establishment, exclusions apply for preparatory or auxiliary functions and certain storage or purchasing activities, and agency rules attribute a permanent establishment where agents habitually conclude contracts, maintain delivery stock with contributing sales activities, or secure orders, while independent agents acting in the ordinary course do not create a permanent establishment absent exclusive devotion or non arm's length dealings. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6218