https://www.taxtmi.com/acts?id=8339 is a fixed place of business through which an enterprise carries on business, including management, branches, offices, factories, workshops, sales outlets, warehouses providing storage, agricultural sites, and extraction sites. Construction and installation projects and service provision create a permanent establishment only when they exceed specified temporal thresholds. Preparatory or auxiliary activities are excluded. Dependent agents who habitually conclude contracts, maintain delivery stock, or secure orders for the enterprise create a permanent establishment, whereas independent agents acting in the ordinary course do not. Insurance activities collecting premiums or insuring risks through non-independent agents also create a permanent establishment. en-us Sun, 10 Feb 2008 21:44:05 +0530 Fri, 15 Nov 2024 15:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8339 is a fixed place of business through which an enterprise carries on business, including management, branches, offices, factories, workshops, sales outlets, warehouses providing storage, agricultural sites, and extraction sites. Construction and installation projects and service provision create a permanent establishment only when they exceed specified temporal thresholds. Preparatory or auxiliary activities are excluded. Dependent agents who habitually conclude contracts, maintain delivery stock, or secure orders for the enterprise create a permanent establishment, whereas independent agents acting in the ordinary course do not. Insurance activities collecting premiums or insuring risks through non-independent agents also create a permanent establishment. Act-Rules DTAA Sun, 10 Feb 2008 21:44:05 +0530 https://www.taxtmi.com/acts?id=8339