https://www.taxtmi.com/acts?id=14994 The Article defines permanent establishment as a fixed place of business including specific examples, treats construction projects and the furnishing of services as permanent establishments only when they exceed stated temporal thresholds, excludes preparatory or auxiliary activities (such as storage, display, purchasing, processing arrangements and similar combinations), and provides agency and insurance rules whereby dependent agents, stock-holding activities for delivery, or habitually securing orders can create a permanent establishment while independent agents and mere corporate control do not. en-us Tue, 30 Aug 2011 12:27:23 +0530 Tue, 26 Nov 2024 16:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14994 The Article defines permanent establishment as a fixed place of business including specific examples, treats construction projects and the furnishing of services as permanent establishments only when they exceed stated temporal thresholds, excludes preparatory or auxiliary activities (such as storage, display, purchasing, processing arrangements and similar combinations), and provides agency and insurance rules whereby dependent agents, stock-holding activities for delivery, or habitually securing orders can create a permanent establishment while independent agents and mere corporate control do not. Act-Rules DTAA Tue, 30 Aug 2011 12:27:23 +0530 https://www.taxtmi.com/acts?id=14994