https://www.taxtmi.com/acts?id=6311 Permanent establishment is a fixed place of business in which an enterprise's business is wholly or partly carried on, including places such as management offices, branches, factories, mines, farms, warehouses, and construction or assembly projects exceeding nine months; insurance activities creating presence when premiums are collected or risks insured through employees or non-independent representatives; and dependent agent activities where a person habitually concludes contracts or maintains stock to fulfil orders. Preparatory or auxiliary activities, independent agents acting in the ordinary course, and mere control or ownership links do not by themselves create a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 12:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6311 Permanent establishment is a fixed place of business in which an enterprise's business is wholly or partly carried on, including places such as management offices, branches, factories, mines, farms, warehouses, and construction or assembly projects exceeding nine months; insurance activities creating presence when premiums are collected or risks insured through employees or non-independent representatives; and dependent agent activities where a person habitually concludes contracts or maintains stock to fulfil orders. Preparatory or auxiliary activities, independent agents acting in the ordinary course, and mere control or ownership links 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=6311