https://www.taxtmi.com/acts?id=6249 The provision defines permanent establishment as a fixed place of business through which an enterprise conducts business and enumerates typical forms and specific exclusions for storage, display, delivery, stock maintenance, purchasing, information collection, and preparatory or auxiliary activities. It attributes a permanent establishment to an enterprise when a non-independent agent habitually concludes contracts on its behalf, while excluding genuine independent agents and providing that mere cross-border control between related companies does not automatically create a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 22 Nov 2024 16:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6249 The provision defines permanent establishment as a fixed place of business through which an enterprise conducts business and enumerates typical forms and specific exclusions for storage, display, delivery, stock maintenance, purchasing, information collection, and preparatory or auxiliary activities. It attributes a permanent establishment to an enterprise when a non-independent agent habitually concludes contracts on its behalf, while excluding genuine independent agents and providing that mere cross-border control between related companies does not automatically create a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6249