https://www.taxtmi.com/acts?id=15025 is a fixed place of business through which an enterprise conducts business, exemplified by management offices, branches, factories, workshops, extraction sites, sales outlets, warehouses for third-party storage, and agricultural operations; construction or installation projects amount to a permanent establishment only when continuing beyond a specified duration. Excluded are facilities used solely for storage, display, stock maintenance for processing, purchasing or information gathering, and places whose activities are preparatory or auxiliary. An enterprise may also be deemed to have a permanent establishment where a non-independent agent habitually concludes contracts, maintains delivery stock, or secures orders on its behalf, and insurance enterprises collecting premiums or insuring risks through non-independent agents are similarly treated; control between related companies alone does not create a permanent establishment. en-us Tue, 30 Aug 2011 13:04:56 +0530 Tue, 26 Nov 2024 17:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15025 is a fixed place of business through which an enterprise conducts business, exemplified by management offices, branches, factories, workshops, extraction sites, sales outlets, warehouses for third-party storage, and agricultural operations; construction or installation projects amount to a permanent establishment only when continuing beyond a specified duration. Excluded are facilities used solely for storage, display, stock maintenance for processing, purchasing or information gathering, and places whose activities are preparatory or auxiliary. An enterprise may also be deemed to have a permanent establishment where a non-independent agent habitually concludes contracts, maintains delivery stock, or secures orders on its behalf, and insurance enterprises collecting premiums or insuring risks through non-independent agents are similarly treated; control between related companies alone does not create a permanent establishment. Act-Rules DTAA Tue, 30 Aug 2011 13:04:56 +0530 https://www.taxtmi.com/acts?id=15025