https://www.taxtmi.com/acts?id=10370 A permanent establishment is a fixed place of business through which an enterprise conducts business, including specified examples and construction projects exceeding twelve months. Excluded are places used solely for preparatory or auxiliary activities (storage, display, occasional delivery, purchasing, information gathering, advertising or similar combined activities). Agency rules deem an enterprise to have a permanent establishment where a person habitually concludes contracts on its behalf or maintains stock for regular delivery; independent agents acting in the ordinary course do not create such nexus unless devoted almost wholly to the enterprise. Insurance companies collecting premiums or insuring risks through non-independent agents also create a permanent establishment. Control between related companies alone is insufficient to establish a permanent establishment. en-us Sat, 17 Jan 2009 18:57:28 +0530 Mon, 25 Nov 2024 16:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10370 A permanent establishment is a fixed place of business through which an enterprise conducts business, including specified examples and construction projects exceeding twelve months. Excluded are places used solely for preparatory or auxiliary activities (storage, display, occasional delivery, purchasing, information gathering, advertising or similar combined activities). Agency rules deem an enterprise to have a permanent establishment where a person habitually concludes contracts on its behalf or maintains stock for regular delivery; independent agents acting in the ordinary course do not create such nexus unless devoted almost wholly to the enterprise. Insurance companies collecting premiums or insuring risks through non-independent agents also create a permanent establishment. Control between related companies alone is insufficient to establish a permanent establishment. Act-Rules DTAA Sat, 17 Jan 2009 18:57:28 +0530 https://www.taxtmi.com/acts?id=10370